H  J 

5330 

I  A3 

BIT 

DCCUVTNTS 
DEPT. 


UC-NRLF 


SB    M7 


Tax  Laws 
of  Ohio 


As  Codified  and  Revised  M 

1917 


So  Far  as  the  Same  Relate  to  the 

Assessment  of  Real  and  Personal 

Property  by 


County  Auditors,  Assessors 

and  Boards  of  Revision, 

With  Instructions 


By  the  Tax  Commission  of  Ohio 


The  Tax  Laws  of  Ohio 

AS  CODIFIED  AND   REVISED  FOR 

1917 


SO  FAR  AS  THE  SAME  REBATE  TO 


Assessment  of  Personal  and    Real 
Property 


BY 


COUNTY  AUDITORS,  ASSESSORS  AND 

BOARDS  OF  REVISION,  WITH 

INSTRUCTIONS 


By  the  Tax  Commission  of  Ohio 


COLUMBUS,  OHIO: 

THE  F.  J.  HEER  PRINTING  Co. 

1917 

Bound  at  the  State  Bindery. 


WT. 


INSTRUCTIONS   TO   COUNTY   AUDITORS 
AND  ASSESSORS. 


a 


THE  NEW  TAX  LAW. 

Under  the  new  tax  law  each  property  owner  is  responsible  for  his 
own  personal  property  tax  return.  County  auditors  are  required  to  fur- 
nish blanks  in  the  form  prescribed  by  the  Tax  Commission  of  Ohio. 
They  may  furnish  such  blanks  either  by  mailing  same  to  each  property 
owner  or  by  placing  them  at  convenient  places  in  each  taxing  subdivision 
and  giving  notice  thereof  in  one  newspaper  of  general  circulation  in  the 
county.  It  is  the  duty  of  each  property  owner  to  procure  a  blank  and 
correctly  list  all  his  personal  property  thereon  at  the  true  value  thereof 
in  money,  answer  all  questions  contained  in  the  blank,  swear  or  affirm 
to  the  same  and  file  it  with  the  county  auditor  on  or  before  May  ist. 

The  county  auditor  shall  not  receive  any  voluntary  return  of  any 
property  owner  unless  the  same  contains  a  complete  statement  of  his 
property  with  full  and  specific  answers  to  all  questions.  The  oath  may 
be  administered  by  any  assessor,  assistant  assessor,  county  auditor,  de- 
puty county  auditor,  mayor,  justice  of  the  peace,  township  clerk  or  notary 
public. 

Any  property  owner  who  fails  to  file  his  tax  return  with  the  county 
auditor  by  May  ist,  shall  forfeit  his  right  to  the  $100  exemption. 

If  the  property  owner  refuses  to  make  oath  or  affirm  to  his  voluntary 
return  filed  with  the  county  auditor,  the  latter  shall  add  50%  penalty 
to  the  amount  returned,  or  may  proceed  to  have  the  property  listed  and 
valued  as  provided  in  sections  5366,  5391  and  5392,  and  add  50%  penalty 
as  provided  in  section  5390. 

As  voluntary  returns  are  received  by  the  county  auditor  they  should 
be  carefully  examined  and  compared  with  the  returns  of  former  years 
so  as  to  determine  whether  or  not  the  same  are  full  and  complete  and 
whether  or  not  it  is  necessary  to  make  any  corrections  therein.  He  is 
authorized  by  law  to  make  any  corrections  of  any  voluntary  returns 
under  oath  by  first  giving  notice  to  the  person  listing. 

The  county  auditor  shall  fill  all  the  vacancies  in  the  office  of  assessor 
nd  call  a  meeting  of  the  assessors  on  the  first  Monday  of  May,  notice 
of  which  shall  be  mailed  .or  otherwise  delivered  to  such  assessors  at 
least  five  days  prior  to  date  of  such  meeting.  At  such  meeting  the  county 
auditor  may  go  over  with  each  assessor  the  voluntary  returns  made  under 
the  provisions  of  section  5366  in  his  subdivision  so  as  to  determine 

M144128 


TAX    LAWS    OF   OHIO. 


uhelher  rr  no';1  the  same  are  full  and  complete,  and  whether  or  not  it  is 
necessary  to  make  any  corrections  therein,  and  also  to  determine  as  pro- 
vided by  section  5368  what  persons,  if  any,  have  failed  to  make  returns. 
It  is  then  the  duty  of  the  assessor  to  list  and  assess  all  property  which 
has  been  omitted  from  such  returns  or  which  has  not  been  listed  at  its 
true  value  in  money,  and  to  list  the  property  of  all  persons  who  failed 
to  make  voluntary  returns. 

Assessors  are  not  entitled  to  any  per  diem  compensation  for  any 
services  rendered  prior  to  the  first  Monday  of  May.  They  may  receive 
out  of  the  county  treasury  a  fee  of  ten  cents  for  adminstering  the  oath 
to  each  property  owner  making  voluntary  return  before  May  1st. 

The  county  auditor  is  required  to  fix  the  time  within  which  each 
assessor  shall  complete  the  work  assigned  to  him  after  the  first  Monday 
of  May. 

ASSESSMENT  OF  REAL  ESTATE. 

County  auditors  are  made  the  assessors  of  real  estate.  It  is  their 
duty,  on  or  before  the  second  Monday  of  April,  1917,  and  annually  there- 
after between  the  first  day  of  January  and  the  first  day  of  February,  to 
ascertain  whether  or  not  the  real  property  in  each  township,  village,  ward 
or  assessment  district  is  assessed  for  taxation  at  its  true  value  in  money 
as  the  same  then  appears  on  the  tax  duplicate.  He  shall  submit  his  find- 
ings to  the  board  of  county  commissioners,  which  board,  at  a  hearing 
fixed  within  not  less  than  ten  days  nor  more  than  twenty  days,  shall 
confirm,  modify  or  set  aside  his  findings  by  an  order  entered  on  its  jour- 
nal. If  it  is  thus  determined  that  the  real  estate  in  any  such  sub-division 
is  not  on  the  duplicate  at  its  true  value  in  money,  then  the  county  auditor 
shall  proceed  to  assess  such  real  estate. 

The  county  auditor  is  also  required  to  make  such  assessment  in  any 
such  sub-division  upon  the  filing  of  a  petition  therefor  signed  by  not  less 
than  twenty-five  freeholders  in  such  sub-division,  by  the  board  of  trus- 
tees in  any  township  or  by  the  council  of  any  village.  Such  petition  must 
be  filed  not  later  than  the  fourth  Monday  of  April,  1917,  and  the  first 
Monday  of  March,  annually,  thereafter. 

After  an  assessment  of  all  the  real  estate  in  any  sub-division  has 
been  made  by  the  county  auditor,  it  shall  thereafter  be  his  duty  at  any 
time,  after  notice,  to  re-value  and  assess  any  part  of  the  real  estate  con- 
tained in  such  sub-division  where  he  finds  that  the  same  has  changed  in 
value,  or  is  not  on  the  duplicate  at  its  true  value  in  money. 

County  auditors  are  empowered  to  appoint  and  employ  such  experts, 
assistants,  clerks  and  other  employees  as  they  may  deem  necessary  to 
the  performance  of  their  duties  as  real  estate  assessors,  the  total  amount 
to  be  expended  for  such  purpose  to  be  fixed  by  the  county  commissioners. 
The  compensation  of  such  employees  is  to  be  paid  out  of  the  general 


TAX    LAWS   OF   OHIO.  5 

county  fund,  and  if  sufficient  funds  are  not  available  for  such  purpose 
in  the  year  1917,  county  commissioners  may  borrow  the  same  upon  cer- 
tificates of  indebtedness. 

Actual  view  of  the  premises  is  no  longer  required  in  the  appraise- 
ment .of  real  estate. 

Assessors  now  have  no  duties  to  perform  in  relation  to  the  appraise- 
ment of  real  estate. 


ASSESSMENT  OF  MINERALS. 

Petroleum,  oil,  natural  gas,  coal,  limestone,  fire  clay  and  other  min- 
erals before  being  removed  from  the  earth  are  real  estate  and  must  be 
assessed  as  such. 

Section  5560  of  the  General  Code  requires  that  where  the  fee  or 
ownership  of  the  soil  or  surface  of  a  tract,  parcel  or  lot  of  land  is  in 
any  person  and  the  right  to  the  minerals  therein  in  another  it  shall  be 
valued  and  listed  agreeably  to  such  ownership  in  separate  entries  specify- 
ing the  interests  listed,  and  be  taxed  to  the  parties  owning  different  inter- 
ests respectively. 

The  county  auditor  in  ascertaining  as  required  by  section  5548 
whether  the  real  property  in  each  township,  village  or  assessment  district 
is  assessed  at  its  true  value  in  money  must  include  minerals,  which  are 
real  estate. 

Inasmuch  as  oil  property  fluctuates  in  value  from  year  to  year  it 
would  seem  to  be  necessary  that  an  assessment  of  such  property  be  made 
annually  and  as  it  is  required  to  be  assessed  as  real  estate,  in  order  to 
either  increase  or  decrease  the  value  of  minerals  and  mineral  rights  as 
carried  on  the  duplicate  for  the  year  1916,  it  will  be  necessary  for  the 
county  auditor  to  find  that  the  real  estate  in  a  township  or  other  taxing 
district  in  which  minerals  are  located  is  not  assessed  at  its  true  value 
in  money,  and  proceed  to  assess  ALL  of  the  real  estate  in  the  township 
including  the  minerals  as  required  by  section  5548  of  the  General  Code. 
After  an  assessment  of  all  the  real  estate  in  any  sub-division  has  been 
made,  the  county  auditor  is  required  in  future  years  to  revalue  and  assess 
only  such  real  estate  as  has  changed  in  value. 

In  valuing  mineral  rights  and  lands  containng  minerals,  the  follow- 
ing instructions  should  be  observed  :  If  the  ownership  of  the  surface 
and  the  ownership  of  the  mineral  or  any  part  thereof  is  in  the  same  per- 
son, then  the  surface  and  the  mineral  must  be  valued  together  and  carried 
in  one  entry  upon  the  tax  duplicate.  If  the  surface  is  owned  by  one 
person  and  the  right  to'  the  mineral  therein  by  another  person  or  com- 
pany, the  surface  should  be  listed  in  the  name  of  the  owner  and  the 
right  to  the  mineral  separately  listed  in  the  name  of  its  owner;  for  ex- 
ample, if  A  owns  the  surface  of  a  tract  of  land  and  B  owns  the  right 


6  TAX    LAWS   OF   OHIO. 

to  the  oil  contained  in  the  tract,  A  reserving  to  himself  a  royalty  interest 
in  the  amount  of  oil  produced,  the  surface  and  the  royalty  interest  should 
be  assessed  in  one  entry  against  A  and  the  working  interest  should  be 
assessed  against  B ;  in  the  event  that  a  third  person,  C,  owns  the  royalty 
interest,  then  the  value  of  that  interest  should  be  assessed  against  C, 
all  as  real  estate. 

Form  6  relating  to  oil  and  gas  properties,  which  has  heretofore  been 
used  for  assessors  to  report  such  properties,  has  been  changed  somewhat 
and  will  now  be  used  by  county  auditors  in  securing  from  the  owners 
of  lands  containing  minerals  and  from  the  owners  of  separate  mineral 
rights  the  necessary  information  to  list  the  same  as  other  real  estate  is 
listed. 

It  will  be  noted  that  heretofore  the  factor  per  barrel  used  for  the 
valuation  of  oil  included  certain  personal  property  in  connection  with  the 
operation  of  the  working  interest.  It  has  been  necessary  to  change  this 
so  that  the  factor  per  barrel  includes  only  the  mineral  right  and  all  per- 
sonal property  used  in  the  operation  of  leases  must  be  listed  on  the 
regular  .form  for  the  listing  of  personal  property,  Form  4  or  Form  10 
as  the  case  may  require. 


GENERAL  RULES  FOR  THE  APPRAISEMENT  OF 

REAL  AND  PERSONAL  PROPERTY  FOR 

TAXATION  IN  OHIO. 

The  constitution  and  the  laws  of  the  state  provide  At  true  value 
that  all' property,  both  real  and  personal,  shall  be  assessed 
at  its  true  value  in  money  and  all  property  must  be  so  listed 
by  the  owner  or  the  person  who  has  the  control  thereof.  A 
wife  is  required  to  list  her  property  separately  from  that  of 
her  husband. 

Every  natural  person  is  entitled  to  exemption  of  One  Exemptions. 
Hundred  Dollars  of  personal  property,  to  be  dedjucted  from 
the  total  amount  listed.  This  exemption  may  not  be  allowed 
on  the  return  of  a  business  of  an  individual  and  also  on  his 
other  personal  property,  such  as  household  goods,  etc.,  and 
only  one  exemption  —  to  the  head  of  the  'family  —  can  be 
allowed  in  the  same  household,  except  where  the  personal 
property  of  a  wife  or  other  member  of  the  family  is  sepa- 
rately owned  and  listed.  Legal  representatives  of  living 
persons,  such  as  guardians,  attorneys,  agents  and  the  like, 
may  exercise  this  exemption  as  to  each  of  the  persons  so 
represented,  but  administrators  and  executors,  being  the 
representatives  of  their  respective  decedents,  may  riot  make 
such  deductions  from  the  aggregate  of  the  property  under 
their  control ;  neither  can  incorporated  companies  claim  this 
exemption. 

Property  in  possession  or  control  of  a  person  as  parent,   Agents,  etc. 
guardian,  trustee,  executor,  administrator,  receiver,  account- 
ing officer,  factor  or  agent,  must  be  listed  separately  from 
his  own  in  the  name  of  such  parent,  guardian,  etc. 

The  assessor  must  call  at  the  residence,  office  or  place 
of  business  of  every  person  of  full  age  and  sound  mind, 
male  and  female,  who  has  not  made  voluntary  return  of 
his  personal  property  to  the  county  auditor  by  May  I,  and 
list  and  value  such  property. 

Public  utilities,  such  as  steam  and  electric  railways, 
telephone  and  telegraph  companies,  etc.,  and  incorporated 
companies  should  not  make  returns  to  the  assessor. 

A  general  rule  that  may  be  followed  in  arriving  at  the 
true  value  of  all  classes  of  personal  property  is  laid  down 
by  the  Supreme  Court  in  the  case  of  Pratt  v.  The  State,  35 
O.  S.,  514: 

"  *  *  *  The  best  rule  for  ascertaining  the  value  of 
*  *  *  property  would  be  to  deduct  from  the  market 
price  of  new  goods  of  like  kind  a  reasonable  amount  for  the 
depreciation  in  value  caused  by  the  wear  and  use." 

No  uniform  rule  for  depreciation  can  be  adopted.  Con- 
ditions in  each  particular  case  will  govern.  The  prices  of- 
fered by  second-hand  dealers  should  not  control,  but  rather 
the  value  which  represents  the  actual  worth  of  all  articles 


Listing  by 
assessor. 


Incorporated 
companies. 


Rules  for 
ascertaining 
true  value. 


the  vali 


TAX   LAWS   OF   OHIO. 


of  personal  property  to  the  owner.  The  amount  of  in- 
surance carried  should  also  be  taken  into  consideration. 

These  rules  should  be  used  as  the  basis  for  ascertaining 
the  true  value  of  all  classes  of  personal  property. 

WHERE  PROPERTY  IS  TO  BE  LISTED. 

Where  prop-  Merchants'    and   manufacturers'    stocks   and   personal 

fisted.10  property  on   farms  shall  be  listed  where  situated  and  all 

other  tangible  personal  property  shall  be  listed  where  the 
person  to  be  charged  with  the  taxes  thereon  resides  at  the 
time  of  listing,  if  residing  within  the  county;  if  not,  then 
such  property  shall  be  listed  where  it  is  situated  when 
listed. 

Where  per-  Intangible  personal  property,  such  as  moneys,  credits, 

jonai  ^property    stocks  ,bohds,  etc.,  has  no  situs  of  its  own  but  takes  the 
listed.  situs  of  its  owner  and  is  held  to  be  situated,  and  shall  be 

listed,  wherever  the  owner  thereof  resides. 

Same.  Personal  property  of  persons  removing  from  one  tax- 

ing district  to  another,  between  the  second  Monday  of  April 
and  the  first  Monday  of  June,  if  returned  voluntarily  to 
the  county  auditor  before  May  i,  shall  be  listed  where  the 
owner  resided  on  April  8,  1917;  if  no  voluntary  return  was 
made  then  where  the  owner  is  first  called  upon  by  the 
assessor  or  where  the  property  is  when  listed  as  the*  case 
may  be. 

Same.  Personal  property  in  transit  shall  be  listed  where  the 

owner  resides;  provided,  that  if  intended  for  a  particular 
business,  it  shall  be  listed  where  the  property  of  such  busi- 
ness is  required  to  be  listed. 

Same.  Personal  property  of  a  deceased  person  whose  residence 

at  the  time  of  his  decease  was  in  this  state,  shall  be  listed 
1)v  his  representatives  where  the  deceased  lived  at  the  time 
of  his  death. 

Same.  Property  pertaining  to  a  business  carried  on  by  a  per- 

son, firm,  partnership,  association  or  unincorporated  com- 
pany shall  be  listed  in  the  township,  city  or  village  in  which 
such  business  is  carried  on,  and  separate  returns  shall  be 
made  for  each  taxing  district. 


THE  NEW  TAX  BLANKS. 
FORMS  No.  4  AND  No.  48. 

It  will  be  noted  that  the  items  on  the  first  page  of  form 
Xo.  4  have  been  materially  changed.  Much  of  the  details 
formerly  carried  in  the  items  on  page  I  have  been  elimi- 
nated from  the  first  page  and  attention  is  called  to  the  fact 
that  these  details  are  now  carried  on  page  3  of  the  blank 
and  must  in  every  case  be  given.  Form  No.  4a  of  last 
year  has  been  included  in  form  No.  4  this  year. 

Property  owners  and  assessors  should  be  instructed  to 
fill  out  page  3  first  and  carry  the  totals  to  the  proper  items 
on  page  i . 


TAX    LAWS   OF   OHIO. 


Form  No.  40  is  prescribed  to  be  used  in  all  cases  and  a 
copy  thereof  must  be  furnished  with  each  No.  4. 


ITEMS  OF  THE  TAX  RETURN  BLANK. 

(Form  No.  4.) 

The  assessor  should  know  the  market  value  of  all  kinds, 
of  live  stock  and  list  the  same  in  accordance  therewith. 
Proper  distinction  should  be  made  between  graded  and 
pure-bred  stock. 

In  listing  automobiles  and  motor  trucks  the  informa- 
tion called  for  on  page  3  of  the  blank  should  be  given. 

Attention  should  be  called  to  the  several  divisions  of 
Item  3. 

Diamonds,  other  precious  stones  and  all  jewelry  are 
included  in  Item  No.  4,  to  which  special  attention  is  di- 
rected. Diamonds  in  particular  have  a  commercial  value, 
but  all  property  of  this  class  should  be  listed  at  its  true 
value  in  money. 

There  has  been  great  inequality  in  the  returns  under 
Item  No.  5  in  former  years.  Many  prosperous  farming 
townships  show  practically  no  returns  of  farm  tools  and 
machinery  and  all  such  returns  should  be  corrected.  The 
detail  of  this  item  should  be  carefully  filled  out  on  page  3 
of  the  blank. 

The  property  listed  under  Item  No.  8  should  be  listed 
in  detail  on  page  3  clearly  indicating  the  kind  of  property 
listed. 

The,  stocks  of  merchandise  are  to  be  assessed  at  their 
average  monthly  value.  To  the  stock  on  hand  April  i, 
1916,  add  the  purchases  for  the  month  and  deduct  the  sales 
for  the  same  time,  less  the  gross  profit  thereon.  The  bal- 
ance will  represent  the  amount  of  goods  on  hand  May  I ; 
the  monthly  average  will  be  obtained  by  continuing  this 
process  to  April  i,  1917,  and  dividing  the  aggregate  of  the 
monthly  invoices  thus  obtained  by  12.  By  ascertaining  the 
actual  amount  of  the  last  inventory  and  by  observation  from 
time  to  time  as  to  the  state  of  the  trade  in  the  particular  line 
of  business  the  county  auditor  and  assessor  can  usually  de- 
termine whether  or  not  a  fair  return  has  been  made.  All 
merchandise  on  consignment  is  to  be  listed  in  the  name  of 
the  owner  by  the  person  having  the  control  thereof.  Any 
person  engaged  in  selling  personal  property  o,n  commission 
who  retains  control  of  the  property  longer  than  forty-eight 
hours  is  defined  by  statute  to  be  a  merchant  and  should  be 
listed  as  such. 

Pawnbrokers  must  return  the  total  value  of  all  articles 
held  in  pawn  on  listing  day  under  this  item  and  must  also 
return  all  goods  purchased  for  sale  as  merchants  under 
Item  9. 

Manufacturers  must  return  under  Item  n  :  The  aver- 
age value  of  all  raw  materials,  materials  in  process  of 
manufacture  and  finished  articles  on  hand  dtiring  the  year 
ending  April  i. 


eiiumg  / 


Item  1— 
Live   stock. 


Item  2— 
Vehicles. 

Item   3— 
Household 
goods,     etc. 


Item   4— 


Item  5— 


Item  8— 


Item    9. 
Merchandise. 


Item   10— 


Item  11— 
Manufac- 
turers. 


10 


TAX   LAWS   OF   OHIO. 


Item    12— 


Item  13— 
Moneys. 


Item  14— 
Credits. 


Item   15— 
Bonds,    stocks 
and   annuities. 


Item    16-; 
Moneys    in- 
vested in 
non-taxable 
securities. 


Item  17. 


The  monthly  average  of  each  item  is  to  be  obtained  by 
dividing  the  aggregate  of  the  amounts  of  each  of  such  items 
on  hand  at  the  end  of  each  month  of  the  past  year,  by  the 
number  of  months  in  the  year,  or  in  which  the  person,  firm 
or  company  has  been  engaged  in  such  business 

Machinery  and  tools  used  in  manufacturing  shall  be 
valued  at  the  value  they  repreesnt  to  the  owner  as  used  in 
the  business  and  not  at  the  junk  or  second-hand  value  if  de- 
tached from  the  business. 

This  item  includes  all  moneys  either  in  possession  or  on 
deposit  subject  to  check  or  withdrawal  on  demand.  Postal 
Savings  Bank  deposits  come  within  this  class.  Uncertified 
outstanding  checks  can  not  be  deducted  from  deposits  in 
banks.  Return  of  all  money  in  bank  shall  be  made  as 
shown  by  the  books  of  the  bank. 

Credits  are  defined  by  Sec.  5327,  General  Code,  and  in- 
clude all  mortgages,  notes,  accounts  receivable,  stock  and 
shares  in  building  and  loan  companies,  time  deposits  in 
banks  and  building  and  loan  companies  and  all  other  legal 
claims  and  demands  for  money  or  other  valuable  thing. 

From  the  amount  of  credits  may  be  deducted  all  bona 
fide  debts.  Neither  an  excess  of  debts  over  credits  nor  the 
debts  of  a  person  having  no  credits,  may  be  deducted  from 
any  item  of  the  tax  return  other  than  Item  14.  Credits  are 
not  required  to  be  listed  at  more  than  the  owner  thereof  be- 
lieves will  be  received  or  can  be  collected. 

Shares  of  stock  of  Ohio  corporations  and  of  foreign 
corporations  all  of  whose  property  is  taxed  in  Ohio  in  the 
name  of  the  corporation  are  not  required  to  be  listed.  (See 
Sec.  192  G.  0.,  page  .  .  herein,  for  the  exemption  of  the 
stock  of  certain  other  foreign  corporations).  Outstanding 
bonds  of  the  State  of  Ohio  or  of  any  city,  village,  hamlet, 
county,  township  or  school  district  of  the  state  issued  prior 
to  January  I,  1913,  are  exempt  from  taxation.  All  such 
bonds  issued  on  or  after  January  I,  1913,  and  all  industrial 
bonds  should  be  listed.  Bonds  of  the  United  States  are 
non-taxable. 

If  money  has  been  invested  in  non-taxable  securities 
within  the  year,  the  money  so  invested  should  nevertheless 
be  returned  for  the  proportionate  time  the  same  was  held 
before  investment.  To  illustrate:  If  $10,000,  returned  in 
1916,  was  held  six  months  and  then  invested  in  such  securi- 
ties, the  return  for  1917  should  be  for  one-half  of  the 
amount,  or  for  $5,000. 

An  annuity  is  an  obligation  of  a  person  or  company  to 
pay  to  the  annuitant  a  certain  sum  of  money  at  stated 
times  during  the  life  or  a  specified  number  of  years  in  con- 
sideration of  the  gross  sum  paid  for  such  obligation,  and 
should  be  valued  for  taxation  at  the  present  value  to  the  an- 
nuitant determined  by  the  number  of  years  which  the  an- 
nuity is  to  be  received,  or  in  case  of  a  life  annuity  upon  the 
expectancy  of  such  annuitant  according  to  the  mortality 
table. 


TAX    LAWS    OF   OHIO. 


II 


The  possession  of  property,  tangible  or  intangible,  pre- 
sumes ownership  and  where  a  property  owner  is  the  owner 
of  credits  the  burden  rests  upon  him  to  show  that  he  is  en- 
titled to  a  deduction  for  debts. 

All  dogs  should  be  listed  for  the  purpose  of  the  per  items  and 
capita  tax,  but  care  must  be  exercised  by  assessors  in  deter- 
mining the  owner  or  harborer.  Listing  a  dog  against  any 
one  without  his  knowledge  will  usually  be  a  source  of  trou- 
ble later  and  assessors  should  be  especially  careful  to  avoid 
mistakes  of  this  nature.  If  the  owner  of  a  dog  desires  to 
place  a  value  upon  his  dog  as  personal  property  the  amount 
thereof  shall  be  entered  in  Item  18  in  addition  to  the  proper 
listing  under  items  22  or  23. 

Special  attention  is  called  to  the  fact  that  all  property  Exemption, 
must  be  listed  and  the  $100  exemption  deducted  on  line  20 
from  the  total  amount  listed  and  not  from  any  item  of  the 
return.  Executors  and  administrators,  incorporated  or  un- 
incorporated companies,  firms  and  partnerships  are  not 
entitled  to  this  exemption.  Trustees,  guardians,  agents,  etc., 
who  act  as  the  legal  representatives  of  others,  and  persons 
owning  property  in  common  are  entitled  to  the  exemption. 
Only  one  exemption  can  be  allowed  in  the  same  famijy  un- 
less different  members  thereof  own  and  return  separate 
property.  Guardians  are  entitled  to  deduct  this  exemption 
from  the  property  of  each  ward. 


OTHER  DUTIES  OF  ASSESSORS. 

The  statistics  to  be  gathered  by  assessors  have  to  do  with  Statistics, 
the  agricultural  interests  of  the  state  and  are  of  great  bene- 
fit to  farmers  and  those  interested  in  agricultural  pursuits. 
An  abstract  of  these  statistics  is  to  be  transmitted  to  the 
Ohio  Agricultural  Commission.  Persons  listing  and  as- 
sessors should  use  the  utmost  care  in  filling  out  that  portion 
of  the  blank.  Any  assessor  who  neglects  or  refuses  to  per- 
form his  duty  in  this  matter  is  liable  to  a  penalty  of  from 
$20  to  $100. 

Any  person  who  sells  cigarettes,  or  cigarette  wrappers   cigarette 
or  any  substitute'  for  either,  is  liable  for  the  tax  on  such    returns- 
traffic  and  the  assessors  are  required  to  secure  complete  re- 
turns of  the  business. 

Returns  of  the  business  of  trafficking  in  intoxicating   Liquor 
liquors  are  still  required  of  assessors  by  statute,  notwith- 
standing the  fact  that  each  county  liquor  licensing  board 
has  a  complete  list  of  the  same. 

An  assessor  should  not  act  as  agent  or  solicitor  while 
engaged  in  the  discharge  of  his  official  duties,  or  combine 
any  private  business  whatsoever  therewith. 

If  any  person  refuses  to  list,  the  assessor  should  write 
the  words  "Refused  to  List"  in  owners'  column  of  the  tax 
notice  and  assess  the  property  himself.  If  any  one  refuses 
to  swear,  is  absent  or  sick,  write  the  propeY  word  or  words 
across  the  oath. 


12  TAX    LAWS   OF   OHIO. 

County  auditors  and  assessors  are  urged  to  give  careful 
attention  to  these  instructions  and  to  the  forms  provided 
for  the  assessment  of  the  several  classes  of  personal  prop- 
erty. 

INCORPORATED  COMPANIES. 

1 i )  The  president,  secretary,  or  principal  accounting 
officer  of  every  Incorporated  Company  (except  banks  and 
public  utilities)  is  required,  annually,  in  the  month  of  May, 
to  make  return  to  the  county  auditor  of  all  personal  prop- 
erty, moneys  and  credits  of  the  company  and  of  all  the  real 
estate  necessary  to  its  daily  operation.    Such  property  must 
be  listed  at  its  true  value  in  money,  and  the  return  verified 
by  the  oath  of  the  person  so  listing. 

(2)  It. is  the  duty  of  the  county  auditor  upon  receiv- 
ing such  returns  to  ascertain  and  determine  the  value  of 
such  property.     From  the  aggregate  value  of  all  the  prop- 
erty of  each  company  the  county  auditor  must  deduct  the 
value  as  assessed' for  taxation  of  any  real  estate  included  in 
ihe  return  and  then  apportion  the  remainder  in  the  manner 
provided  in  Section  5405  G.  C. 

(3)  If  no  return  is  made  to  the  county  auditor,  or  if 
he  is  of  the  opinion  that  false  or  incorrect  valuations  have 
been  made,  or  that  the  property  has  not  been  listed  at  its 
full  value,  or  that  it  has  not  been  listed  in  the  location 
where  the  property  belongs,   he  must  have   the  property 
valued  and  assessed.    Where  no  return  or  a  false  return  has 
been  made,  the  provisions  of  Section  5398  to  5403  G.  C., 
inclusive,  apply. 

(4)  In  determining  the  value  of  the  property  of  an 
incorporated  company,  the  county  auditor  should  consider 
the  assessed  value  of  the  real  estate  and  personal  property, 
moneys  and  credits,  the  capitalization  as  shown  by  the  value 
of  the  stock  and  bonds,  the  amount  of  insurance  carried, 
the  inventories,  the  value  at  which  the  real  estate  is  car- 
ried on  the  books  of  the  company,  the  value  of  the  per- 
sonal property  as  returned  by  the  company  or  as  otherwise 
ascertained  by  the  county  auditor  and  every  element  which 
enters  into  or  may  be  a  factor  in  fixing  the  value. 

(5)  The  information  called  for  in  the  blank  prepared 
for  the  returns  of  Incorporated  Companies  is  to  enable  the 
county  auditor  to  intelligently  perform  his  duty  in  assessing 
the  property  of  such  companies,  and  county  auditors  should 
insist  upon  the  blanks  being  fully  filled  out. 

The  facts  and  circumstances  surrounding  each  particu- 
lar company,  its  property  and  business  should  be  consid- 
ered, and  if  this  duty  is  intelligently  and  faithfully  per- 
formed by  assessing  officers,  the  property  of  all  the  incor- 
porated companies  in  the  state  will  be  assessed  at  the  full, 
true  value,  equally  and  uniformly. 

At  this  time,  when  an  earnest  effort  is  being  made  to 
have  all  property  assessed  at  its  true  value,  it  becomes  the 
imperative  duty  of  county  auditors  to  see  to  it  that  this 


TAX    LAWS    OF    01!  Hi  !3 

class  of  property  is  assessed  at  its  true  value,  neither  more 
nor  less,  in  each  instance. 

BANKS. 

Jt  is  the  duty  of  the  county  auditor  to  fix  the  value  of 
the  shares  of  the  capital  stock  of  each  incorporated  bank 
and  of  each  unincorporated  hank  whose  capital  is  divided 
into  shares ;  and  to  fix  the  value  of  the  property  represent- 
ing capital  of  each  unincorporated  bank  whose  capital  is 
not  divided  into  shares.  Sample  blanks  for  these  returns 
will  be  forwarded  at  the  proper  time  and  are  to  be  made 
out  in  triplicate,  one  copy  to  be  forwarded  to  the  tax  com- 
mission by  the  county  auditor. 

EQUALIZATION. 

BOARD  OF  REVISION. 

The  county  auditor,  county  treasurer  and  the  president 
of  the  board  of  county  commissioners  constitute  the  board 
of  revision  for  real  and  personal  property. 

Before  the  tax  list  is  made  out  the  Board  of  Revision 
shall  examine  and  revise  the  returns  of  all  property  laid 
before  it  by  the  county  auditor,  both  real  and  personal, 
and  see  that  all  property  is  listed  at  its  true  value  in  money. 

The  board  of  revision  shall  hear  complaints  as  to 
assessments  made  during  the  current  year  and  has  power  to 
increase  or  decrease  the  assessed  value  of  any  property 
complained  of ;  they  shall  hear  and  determine  complaints 
pending  from  the  preceding  year. 

The  county  auditor  shall  give  notice,  by  advertisement, 
that  the  tax  statements  and  returns  for  the  current  year 
have  been  revised  and  the  valuations  completed  and  are 
open  for  public  inspection  in  his  office,  and  that  complaints 
against  any  valuation  or  assessment,  except  the  valuations 
fixed  and  assessments  made  by  the  tax  commission  of  Ohio, 
will  be  heard  by  the  county  board  of  revision,  stating  in  the 
notice  the  time  and  place  of  the  meeting  of  such  board. 

Xo  valuation  complained  of  may  be  increased  without 
reasonable  notice  to  the  person  in  whose  name  the  property 
is  listed. 

Complaints  may  be  filed  with  the  county  auditor  at 
any  time  on  or  before  the  time  limited  for  the  payment  of 
taxes  for  the  first  half  year. 

APPEALS. 

Appeals  from  the  action  of  the  board  of  revision  on 
complaint  may  be  taken  to  the  tax  commission  of  Ohio 
within  30  days  after  the  decision  of  the  board. 

TAX    COMMISSION  OF  OHIO. 

An  abstract  of  the  real  estate  and  personal  property 
shall  be  transmitted  to  the  tax  commission  of  Ohio  by  the 
county  auditor,  which  commission  shall  determine  whether 


14  TAX   LAWS   OF   OHIO. 

or  not  such  property  is  assessed  at  the  true  value  thereof 
in  money,  and  may  increase  or  decrease  the  aggregate  value 
of  all  or  any  class  of  such  property  by  such  a  rate  per  cent 
or  by  such  an  amount  as  will  place  such  property  on  the 
tax  list  at  its  true  value  in  money.  The  commission  may 
also  order  a  re-assessment  in  any  district  or  subdivision 
thereof,  when,  in  its  opinion,  such  property  has  been  un- 
equally assessed. 

NEW  STRUCTURES. 

Special  care  should  be  taken  to  see  that  no  building  or 
other  improvement  constructed  or  begun  since  the  day  pre- 
ceding the  second  Monday  of  April,  1916,  is  omitted  from 
the  assessment  this  year.  Any  improvement  or  re-modeling 
which  substantially  enhances  the  value  should  be  taken  into 
consideration,  whether  the  same  has  been  completed  or  is 
in  process  of  construction.  Buildings  which  were  partly 
completed  and  returned  at  a  part  of  their  value  last  year, 
should  be  assessed  at  their  full  value  in  money  this  year. 

THE  TAX  COMMISSION  OF  OHIO. 


TAX  LAWS  OF  OHIO 

AS  CODIFIED  AND  REVISED  FOR  1917 
SO  FAR  AS  THE  SAME  RELATE  TO 

ASSESSMENT  OF  REAL  AND  PERSONAL 
PROPERTY 

(15) 


GENERAL  POWERS  AND   DUTIES  OF  THE  TAX 

COMMISSION. 


SEC,  557<;.  In  addition  to  all  other  powers  and  duties 
vested  in  or  imposed  upon  it  by  law,  the  tax  commission  supervise  as- 
<>f  Ohio  shall  direct  and  supervise  the  assessment  for  tax-  sessments- 
ation  of  all  real  and  personal  property  of  the  state.  County 
auditors  shall,  under  the  direction  and  supervision  of  the 
tax  commission  of  Ohio,  be  the  chief  supervising,  assess- 
ing officer  of  their  respective  counties,  and,  with  the  local 
assessors  selected  in  the  manner  provided  in  this  act,  shall 
list  and  value  real  and  personal  property  for  taxation, 
within  and  for  their  respective  counties,  except  as  may  be 
otherwise  provided  by  law.  There  shall  also  be  in  each 
county,  a  board  to  hear  complaints  and  revise  assessments 
of  real  and  personal  property  for  taxation,  which  shall 
be  known  as  the  county  board  of  revision. 

SKC.  5616.  Any  person,  board  or  officer  authorized  Application  to 
by  this  act  to  file  complaints  with  the  county  board  of 
revision  may  complain  to  the  tax  commission  of  Ohio  at 
any  time  prior  to  the  thirty-first  day  of  December  in  any 
year,  of  the  determination  of  a  county  auditor  respecting 
the  liability  of  any  property  to  taxation  in  that  year,  or  its 
exemption  therefrom.  The  commissiorr  shall  hear  such 
complaint  and  determine  whether  the  property  complained 
of  is  subject  to  taxation  and  certify  its  findings  to  the 
county  auditor,  who  shall  correct  the  tax  list  and  duplicate 
accordingly. 

SEC.  5623.     The  tax  commission  of  Ohio  shall  decide    Decisions  of 
all   questions   that  may   arise   with   reference   to   the   con-   J.JJ 
struction  of  any  statute  affecting  the  assessment,  levy  or   binding, 
collection    of    taxes,    in    accordance    with    the    advice   and 
opinion   of   the   attorney   general.      Such   opinion   and   the 
rules,    regulations,    orders    and    instructions    of    the    com- 
mission prescribed  and  issued  in  conformity  therewith  shall 
be  binding  upon  all  officers,  who  shall  observe  such  rules 
and    regulations    and    obey    such    orders    and .  instructions 
unless  and  until  the  same  are  reversed,  annulled  or  modified 
by  a  court  of  competent  jurisdiction. 

.   5624.     The  tax  commission  of  Ohio  shall,  from    Commission  to 
time  to  time,  prescribe  such  general  and  uniform  rules  and 
regulations  and  issue  such  orders  and  instructions,  not  in- 
consistent with  any  provision  of  law,  as  it  may  deem  neces- 
sary, respecting  the  manner  of  the  exercise  of  the  powers 

17 


i8 


TAX   LAWS   OF  OHIO. 


Commission  to 
prescribe 
forms    of 
blanks. 


Enforcement 
of  rules. 


Conferences 
of  assessment 
Officers. 


Tax   Commis- 
sion   may 
order  reassess- 
ment. 


and  discharge  of  the  duties  of  any  and  all  officers  relating  to 
the  assessment  of  property  and  the  levy  and  collection  of 
taxes.  It  shall  cause  the  rules  and  regulations  prescribed 
by  it  to  be  observed,  the  orders  and  instructions  issued  by 
it  to  be  obeyed  and  the  forms  prescribed  by  it  to  be  ob- 
served and  used. 

SEC.  5624-1.  The  tax  commission  of  Ohio  shall,  from 
time  to  time,  prescribe  for  and  furnish  to  all  county  boards 
of  revision,  county  auditors  and  county  treasurers,  blank 
forms  for  all  oaths  of  office,  statements,  returns,  reports, 
tax  lists  and  duplicates,  abstracts,  records  of  proceedings, 
complaints,  notices  of  appeal,  tax  bills  and  receipts,  and 
all  other  documents,  files  and  records  authorized  or  re- 
quired by  any  provisions  of  law  relating  to  the  assessment, 
levy  or  collection  of  taxes,  or  by  any  rules,  regulations, 
orders  or  instructions  of  the  commission,  and  blank  forms 
of  records  and  papers  for  all  proceedings  and  official  ac- 
tions authorized  or  required  by  the  provisions  of  any  law 
relating  to  the  assessment,  levy  or  collection  of  taxes  or 
by  any  rules,  regulations,  orders  or  instructions  of  the 
commission.  County  auditors,  county  treasurers  and  all 
other  officers  and  all  persons  required  to  list  property  for 
taxation  shall  use  true  copies  of  such  blank  forms. 

SEC.  5624-2.  For  the  purpose  of  enforcing  its  rules, 
regulations,  orders  and  instructions  and  compelling  the 
observance  and  use  of  the  forms  prescribed  by  it,  the 
tax  commission  of  Ohio  may  institute,  or  cause  to  be  in- 
stituted any  proceedings,  either  civil  or  criminal,  provided 
by  law  as  a  punishment,  for  the  neglect,  failure  or  refusal 
to  obey  any  lawful  requirement  or  order  made  by  the 
commission,  or  as  a  means  of  preventing  the  violation  or 
disobedience  of  such  orders  or  compelling  their  enforce- 
ment. All  such  provisions  of  law  shall  be  deemed  to  apply 
to  the  enforcement  of  the  rules,  regulations,  orders  and  in- 
structions of  the  tax  commission  of  Ohio  prescribed  or 
issued  under  the  authority  of  this  act. 

SEC.  5624-3.  The  tax  commission  of  Ohio  may  require 
county  auditors,  assessors  and  members  of  county  boards 
of  revision  to  meet  and  confer  with  the  county  auditors, 
assessors,  members  of  county  boards  of  revision,  or  with 
the  commission  on  any  matter  relating  to  the  assessment 
and  valuation  of  property  for  taxation  at  such  times  and 
places  as  may  be  prescribed,  from  time  to  time,  by  the 
commission. 

SEC.  5624-4.  The  tax  commission  of  Ohio  may  order 
a  reassessment  of  the  real  or  personal  property,  or  any 
class  of  either,  in  any  district  or  subdivision  thereof,  when 
in  its  opinion,  such  property  has  been  unequally  or  improp- 
erly assessed,  to  the  end  that  all  classes  of  property  in 
such  district  shall  be  assessed  in  compliance  with  the  law. 


TAX    LAWS   OF   OHIO.  19 

EC.  5624-5.  When  a  reassessment  is  ordered  in  any  ^ow  same^ 
district  or  subdivision  thereof,  the  county  auditor  of  such 
county  shall  proceed  to  make  such  reassessment  in  the 
manner  provided  by  la\v  for  making  original  assessments. 
Provided,  however,  that  if  the  tax  commission  of  Ohio  so 
orders,  the  county  auditor  shall,  in  the  case  of  personal 
property,  make  -such  reassessment  by  revising  and  correct- 
ing the  statements  and  returns  on  file  in  his  office  without 
taking  new  statements  or  returns  from  the  persons  required 

by  law  to  list  or  return  personal  property  for  taxation. 

" 

SEC.   =$624-7.     Any  expense  incurred  by  the  tax  com-   HOW  expenses 

f   /->. .  .  .  ,  ,  ,  e     of  same  shall 

mission  of  Ohio,  with  respect  to  the  annual  assessment  of  be  paid. 
real  and  personal  property  in  any  district,  shall  be  paid  out 
of  the  treasury  of  the  county  in  which  such  district  may  be 
located,  upon  presentation  of  the  order  of  the  tax  commis- 
sion of  Ohio  certifying  the  amount  thereof  to  the  county 
auditor,  who  shall  thereupon  issue  his  warrant  therefor 
upon  the  general  fund  of  the  county,  directed  to  the  county 
treasurer,  who  shall  pay  the  same.  All  moneys  paid  out  of 
the  county  treasury  under  authority  of  this  section  and  sec- 
tion 1465-24  of  the  General  Code  shall  be  charged  against 
the  proper  district,  and  amounts  so  paid  by  the  county  shall 
be  retained  by  the  county  auditor. from  funds  due  such  dis- 
trict at  the  time  of  making  the  semi-annual  distribution  of 
taxes. 

SEC.  .5624-8.     For  the  purpose  of  protecting  the  public   Tax  Cummfs- 
interests,  the  tax  commission  of  Ohio  is  authorized  to  ap-   ^SufS  my 
pear  and  upon  its  application,  entitled  to  be  heard  in  any   court- 
court  or  tribunal,  in  any  proceeding  involving  the  appraise- 
ment, valuation  or  equalization  of  property  for  the  purpose 
of  taxation,  or  the  assessment  or  collection  of  taxes,  and  it 
shall  be  the  duty  of  the  clerk  of  any  court  of  record,  to  im- 
mediately transmit  to  the  commission,  by  registered  letter, 
a  copy  of  the  petition  filed  in  any  such  action,  and  charge 
the  fee  therefor  in  the  costs. 

SEC.  5624-9.  The  tax  commission  of  Ohio  may  cause  Tax  Commis- 
to  be  instituted  proceedings  to  remedy  improper  or  negli-  Ss\°?ut?a3pro"~ 
gent  administration  of  the  taxation  laws  of  the  state.  ceedings. 

SEC.  5624-10.  The  tax  commission  of  Ohio  may  re-  Remission  of 
mit  taxes  and  penalties  thereon,  found  by  it  to  have  been  ta^  and  pen- 
illegally  assessed,  and  such  penalties  as  have  accrued  or 
may  accrue,  in  consequence  of  the  negligence  or  error  of  an 
officer  required  to  perform  a  duty  relating  to  the  assessment 
of  property  for  taxation,  or  the  levy  or  collection  of  taxes. 
It  may  correct  an  error  in  an  assessment  of  property  for 
taxation  or  in  the  tax  list  or  duplicate  of  taxes  in  a  county, 
but  its  power  under  this  section  shall  not  extend  to  taxes 
levied  under  the  provisions  of  subdivision'2  of  Chapter  15 
of  title  2,  Part  Second  of  the  General  Code. 


2O 


TAX    LAWS    OF    OHIO. 


Notice  of  same 
to  county  of- 
ficers. 


Additional 
Powers  and 

duties. 


SEC.  5624-11.  No  such  taxes,  assessments  or  penalties 
in  excess  of  one  hundred  dollars,  shall,  in  any  case,  be  re- 
mitted until  after  ten  days'  notice  in  writing  of  the  applica- 
tion to  have  same  remitted  has  been  served  upon  the  prose- 
cuting attorney  and  the  county  auditor  of  the  county  where 
such  taxes  or  assessments  were  levied  and  proof  of  such 
service  has  been  filed  with  the  commission.  When  any 
taxes  or  penalties  have  been  remitted  as  provided  in  this 
and  the  next  preceding  section,  the  commission  shall  make 
a  report  thereof  to  the  auditor  of  state. 

SEC.  5624-12.  In  addition  to  the  duties  specifically  im- 
posed by  law  upon  county  auditors,  assessors,  assistant  as- 
sessors, and  county  boards  of  revision,  they  and  each  of 
them,  shall  perform  such  other  duties  relating  to  the  asess- 
ment  of  property  for  taxation  or  the  levy  or  collection  of 
taxes  as  the  tax  commisison  of  Ohio  in  the  exercise  of  its 
powers  may,  from  time  to  time,  direct,  and  in  the  discharge 
of  such  duties  they  and  each  of  them  shall  exercise  all  and 
singular  the  powers  in  them  vested  by  this  act. 


Political 
activity    pro- 
hibited. 


PENALTIES. 

SEC.  12924-6.  An  assessor,  assistant  assessor,  mem- 
ber of  a  county  board  of  revision,  member  of  the  tax  com- 
mission of  Ohio,  -or  any  assistant,  expert,  clerk  or  other 
employe  of  a  county  board  of  revision  or  the  tax  commis- 
sion of  Ohio,  who  holds  any  position  on  or  under  any  com- 
mittee of  a  political  party,  or  who  subscribes  or  pays  any 
money  or  other  thing  of  value  to  any  person  or  organiza- 
tion for  the  purpose  of  promoting  or  defeating  or  other- 
wise influencing  any  legislation,  or  who  circulates  any- 
initiative  or  referendum  petition,  shall  be  removed  from  his 
office  or  employment  in  the  manner  prescribed  for  removals 
by  this  act,  and  shall  be  fined  not  more  than  one  hundred 
dollars  for  each  such  offense. 


Penalty  for 

divulging 

information. 


Same. 


SEC.  12924-7.  Whoever,  being  a  county  auditor  or  a 
member  of  a  county  board  of  revision,  divulges,  except  in 
the  performance  of  his  duties  or  upon  the  order  of  the  tax 
commission  of  Ohio,  or  when  called  upon  to  testify  in  any 
court  or  proceeding,  any  information  acquired  by  him  in  the 
exercise  of  the  powers  in  him  vested  by  any  provision  of 
this  act  or  while  claiming  to  exercise  any  such  powers,  in 
respect  to  the  transactions,  property  or  business  of  any  per- 
son, company,  firm,  corporation,  association  or  partnership, 
shall  be  fined  not  less  than  fifty  dollars  nor  more  than  three 
hundred  dollars,  and  shall  thereafter  be  disqualified  from 
acting  in  any  official  capacity  whatever  in  connection  with 
the  assessment  or  collection  of  taxes. 

SEC.  12924-8.  Whoever,  being  an  assessor,  assistant 
assessor  or  an  expert,  clerk  or  employe  of  a  county  auditor 
or  county  board  of  revision,  divulges,  except  in  the  perfor- 


TAX   LAWS   OF   OHIO. 


21 


mance  of  his  duties  or  upon  the  order  of  the  tax  commis- 
sion of  Ohio  or  in  his  report  to  the  county  auditor  or  to  the 
county  board  of  revision,  as  the  case  may  be,  or  when 
called  upon  to  testify  in  any  court  or  proceeding,  any  in- 
formation acquired  by  him  in  the  exercise  of  the  powers  in 
him  vested  by  any  provision  of  law,  or  while  claiming  to 
exercise  such  powers  in  respect  to  the  transactions,  property 
or  business  of  any  person,  company,  firm,  corporation, 
association  or  partnership,  shall  be  fined  not  less  than  fifty 
dollars  nor  more  than  three  hundred  dollars,  and  shall 
thereafter  be  disqualified  from  acting  in  any  official  ca- 
pacity whatsoever  in  connection  with  the  assessment  or  col- 
lection of  taxes. 


SEC.  12924-9.  Whoever,  being  an  assessor,  assistant  rjden 
assessor,  county  auditor  or  a  member  of  a  county  board  of  violation. 
revision,  or  a  deputy  county  auditor,  or  an  expert,  clerk  or 
employe  of  a  county  board  of  revision,  wilfully  and  fraudu- 
lently values  any  real  or  personal  property  for  taxation, 
except  at  the  true  value  thereof  in  money,  as  provided  by 
law,  shall  be  fined  not  less  than  two  hundred  dollars  nor 
more  than  one  thousand  dollars. 

SEC.  12924-10.  Whoever,  being  a  county  auditor  or  a  Penalty  for 
member  of  a  county  board  of  revision  or  an  assessor,  as- 
sistant  assessor,  expert,  clerk,  or  other  employe  of  a  county 
auditor  or  a  county  board  of  revision,  refuses  or  knowingly 
neglects  to  perform  any  duty  enjoined  on  him  by  law,  or 
consents  or  connives  at  any  evasion  of  the  provisions  of 
this  act  or  of  Title  I,  Part  Second  of  the  General  Code, 
whereby  property  required  to  be  assessed  is  unlawfully 
exempted,  or  the  valuation  thereof  entered  at  less  than  its 
true  value,  for  each  such  neglect,  refusal,  consent  or  con- 
nivance, shall  be  fined  not  less  than  one  hundred  dollars  nor 
more  than  one  thousand  dollars. 


evasion 


GENERAL  PROVISIONS. 

SEC.  174.     Each  state,  county  and  other  officer  under   officers  must 
the   laws   of   this   state,   shall   answer   fully,   promptly  and   JSSSJns; 
without  compensation,  such  special  and  general  questions   penalty, 
for  securing  statistical  information  as  the  secretary  of  state 
may  propose.     If  any  officer  refuses  or  neglects  to  furnish 
promptly  full  and  accurate  answers  to  any  such  questions, 
he  shall  forfeit  and  pay  not  less  than  five  dollars  nor  more 
than  fifty  dollars,  to  be   recovered  by  civil  action  in  the 
name  of  the  state.    When  directed  by  the  secretary  of  state, 
the  prosectuing  attorney  of  the  proper  county  shall  institute 
and  prosecute  such  action  and  pay  the  amount  collected  into 
the  county  treasury.     (R.  S.  Sec.  140.) 

SEC.  3349.     At  the  regular  election  to  be  held  in  No-   Election  of 
vember,  1915,  and  biennially  thereafter,  assessors  shall 
elected  in  the  manner  provided  by  law  for  the  election 


22 


TAX    LAWS   OF   OHIO. 


Qualifications 
term,  powers 
and  duties. 


Assistant 
assessors; 
Appoint- 
ment   and 
duties  of. 


ward,  district,  city,  village  and  township  officers  as  follows : 
In  municipal  corporations  divided  into  wards,  one  assessor 
shall  be  elected  in  each  ward ;  in  villages  one  assessor  shall 
be  elected;  in  cities  not  divided  into  wards,  the  board  of 
deputy  state1  supervisors  of  elections  or  the  board  of  deputy 
state  supervisors  and  inspectors  of  elections,  as  the  case 
may  be,  shall,  acting  in  conjunction  with  the  county  audi- 
tor, within  ten  days  after  this  act  shall  become  effective, 
divide  such  cities  or  such  part  or  parts  thereof  as  may  be 
located  in  their  county,  into  such  number  of  assessment 
districts  as  in  the  judgment  of  the  county  auditor  may  be 
necessary  in  order  to  provide  for  the  assessment  of  all  the 
property  therein ;  a  division  so  fixed  shall  remain  in  effect 
for  a  period  of  four  years,  at  the  expiration  of  which  and 
quadrennially  thereafter  a  like  division  shall  be  made  in 
the  same  manner  and  by  the  same  authority.  One  assessor 
shall,  at  the  time  specified  in  this  section,  be  elected  in  each 
assessment  district  so  created ;  provided,  however,  that 
nothing  therein  shall  be  so  construed  as  to  require  a  divi- 
sion of  any  municipal  corporation  or  part  thereof  into  as- 
sessment district  when,  in  the  judgment  of  the  county  audi- 
tor, such  division  is  not  necessary,  in  which  event  one  as- 
sessor shall  be  elected  in  the  entire  municipal  corporation 
or  in  that  part  thereof  which  may  be  located  in  one  county 
as  the  case  may  be;  in  townships  not  having  a  municipal 
corporation  therein,  one  assessor  shall  be  elected  in  such 
township;  in  townships  composed  in  part  of  a  municipal 
corporation,  one  assessor  shall  be  elected  in  the  territory 
outside  such  municipal  corporation.  An  assessor  shall  be  a 
citizen  possessing  the  qualifications  of  an  elector  of  such 
ward,  district,  city,  village  or  township.  Such  assessor 
shall  take  and  hold  his  office  for  the  term  of  two  years  from 
and  after  the  first  day  of  January  following  his  election. 
Upon  the  election  and  qualification  of  such  assessor  the 
right  of  the  deputy  assessor,  theretofore  appointed  under 
any  provision  of  law  to  exercise  any  powers  or  perform 
any  duties  as  such  deputy  assessor  shall  cease  and  deter- 
mine, and  he  shall  turn  over  to  the  person  so  elected  and 
qualified,  all  the  books,  records,  papers  and  furniture  of  said 
office.  Such  elected  assessor  shall  be  the  successor  of  said 
appointed  officer,  with  full  power  to  take  up,  carry  on  and 
complete  any  and  all  of  the  unfinished  business  thereof, 
and  he  shall  perform  all  the  duties,  exercise  all  the  powers, 
and  be  subject  to  all  the  liabiliites  and  penalties  devolved, 
conferred  or  imposed  by  law  upon  the  deputy  assessor  so 
appointed. 

SEC.  3350.  An  assessor  who  is  unable  within  the  time 
prescribed  to  complete  his  work,  may  appoint  such  person 
or  persons  as  the  county  auditor  may  in  writing  authorize 
and  approve,  as  assistant  assessors  for  his  ward,  district, 
city,  village  or  township.  An  assistant  assessor  shall  pos- 
sess all  the  qualifications  of  an  elected  assessor,  and  after 
giving  bond,  and  taking  the  oath  prescribed  by  law,  shall 


TAX   LAWS   OF  OHIO.  23 

perform  such  services  under  the  direction  of  the  assessor, 
as  he  may  require,  in  delivering  notices,  forms  and  blanks 
for  the  listing  of  property,  and  in  procuring  facts  and 
information  relative  to  the  amount,  character  and  descrip- 
tion of  all  property  which  the  assessor  is  required  by  law 
to  list,  as  will  aid  such  assessor  in  ascertaining  the  true 
value  thereof  in  listing  such  property  for  taxation.  He 
shall  also,  under  the  direction  of  such  assessor,  administer 
to  the  proper  persons  listing  property  for  taxation,  the 
oath  required  by  law,  and  shall  deliver  such  tax  lists, 
together  with  such  information  and  description  of  property, 
to  said  assessor.  The  assessor  shall  examine  the  lists 
made  and  delivered  to  the  assistant  assessor  by  each  person 
listing  property  to  him,  and  if  the  assessor  from  such  ex- 
amination together  with  the  facts  relating  thereto,  obtained 
by  such  assistant,  believes  the  return  incorrect  either  in 
value  or  articles  listed  or  omitted,  he  shall  correct  the 
same,  and  if  he  deems  it  necessary,  may  view  the  property, 
examine  the  owner  under  further  oath,  and  determine  its 
true  value  in  money. 

SEC.  3351.  Each  assessor  and  assistant  assessor  shall  Bond  of. 
give  bond,  payable  to  the  state,  for  the  faithful  perform- 
ance of  his  duties.  The  form  of  such  bonds  shall  be  pre- 
scribed by  the  attorney  general  and  furnished  by  the  tax 
commission  of  Ohio,  and  their  execution  shall  be  approved 
by  the  prosecuting  attorney  of  the  proper  county.  Each 
bond  when  executed  shall  be  submitted,  with  the  oath  of 
office  endorsed  thereon,  to  the  auditor  of  the  county  wherein 
the  principal  resides.  If  the  auditor  approves  the  surety 
thereon,  he  shall  endorse  his  approval  on  the  bond  and 
file  it  in  his  office  and  there  safely  keep  it.  The  sureties 
on  such  bonds  may  be  released  from  liability  thereon  in 
the  manner  and  subject  to  the  limitations  provided  by 
sections  twelve  thousand  one  hundred  and  ninety-five  to 
twelve  thousand  one  hundred  and  ninety-seven,  inclusive  of 
the  General  Code.  Each  such  bond,  and  the  principal 
thereon,  personally,  shall  be  liable,  in  addition  to  any  other 
liability  growing  out  of  the  exercise  of  the  powers  and 
duties  of  his  office  by  the  principal,  for  any  damage  to 
any  person  caused  by  neglect,  default,  fraud,  or  unlawful 
act  of  the  principal,  of  which  he  may  be  guilty  while  acting 
within  the  scope  of  his  official  duties  or  under  color  of 
his  official  authority.  The  bond  of  an  assessor  shall  be 
in  the  sum  of  one  thousand  dollars,  and  that  of  an  assistant 
assessor  in  the  sum  of  five  hundred  dollars. 


SEC.  3352.  Each  assessor,  before  entering  upon  the  Oath  of 
discharge  of  the  duties  of  his  office,  shall  take  and  sub- 
scribe an  oath,  faithfully  and  impartially  to  assess  the 
personal  property  in  his  district,  and  otherwise  faithfully 
to  perform  the  duties  imposed  upon  him  and  impartially  to 
exercise  the  powers  vested  in  him  by  law.  Each  assistant 
assessor  shall,  before  entering  upon  the  discharge  of  the 


TAX    LAWS   OF   OHIO. 


Removal  of 
assessors  or 
assistants. 


duties  of  his  office  ,take  and  subscribe  an  oath,  faithfully 
and  impartially  to  perform  the  duties  imposed  upon  him 
by  law.  Each  member  of  a  county  board  of  revision  shall, 
before  entering  upon  the  discharge  of  the  duties  of  his 
office,  take  and  subscribe  an  oath  faithfully  and  impartially 
to  discharge  the  duties  of  his  office. 

SEC.  3353.  The  county  auditor  may  summarily  remove 
any  appointed  assessor  or  assistant  assessor  when,  in  his 
judgment,  the  public  interest  so  requires.  He  may  also 
remove  any  elected  assessor  for  want  of  moral  character, 
inefficiency,  incompetency,  neglect  or  breach  of  duty  or 
malfeasance  in  office,  giving  to  him  a  copy  of  the  charges 
against  him,  and  an  opportunity  to  be  publicly  heard  there- 
upon not  less  than  ten  days'  notice.  The  decision  of  the 
county  auditor  therein  shall  be  final.  The  county  auditor 
may  suspend  without  pay  such  assessor  during  the  pendency 
of  such  proceedings  for  h'is  removal. 


Vacanices 

how  filled. 


SEC.  3353-1.  If  there  shall  be  a  failure  to  elect  an 
assessor  in  any  ward,  district,  city,  village  or  township,  or 
if  a  person  elected  assessor  fails  to  give  bond  and  take 
the  oath  of  office  within  thirty  days  after  his  election,  or 
if  after  his  appointment  or  election,  an  assessor  shall  re- 
move from  the  ward,  district  ,city,  village  or  township  for 
which  he  was  appointed  or  elected,  the  office  shall  be  deemed 
vacant.  Should  there  be  at  any  time  a  vacancy  in  such 
office  for  any  of  the  causes  aforesaid,  or  from  any  other 
cause,  the  county  auditor  shall  fill  such  vacancy  by  appoint- 
ing any  competent  and  suitable  elector  of  such  ward,  dis- 
trict, city,  village  or  tounship,  who  will  accept  and  per- 
form the  duties  of  such  office. 


Assessors 
shall   list 
and  value 
property. 


Shall   admin- 
ister  an  oath. 


Statistics  to 
be  gathered 
and  returned 
by  assessors. 


SEC.  3354.  Assessors,  within  their  respective  districts, 
shall,  under  the  direction  of  the  county  auditor,  list  and 
value  for  taxation  the  property  subject  to  taxation  therein, 
except  as  otherwise  provided  by  law. 

SEC.  3355.  The  assessor  shall  actually  administer  an 
oath,  as  required  by  law,  to  each  person  upon  whom  he 
calls  to  list  property  for  taxation,  and  personally  urges  and 
insists  upon  a  strict  compliance  with  law  in  the  making  of 
such  list.  Should  an  assessor  neglect  to  administer  such 
oath,  or  knowingly  omit  the  performance  of  any  other 
duty,  for  every  such  offense  he  shall  be  fined  not  less  than 
ten  nor  more  than  two  hundred  rollars,  and  stand  com- 
mitted until  the  fine  and  costs  are  paid.  He  shall  not  be 
liable  for  failure  to  administer  it  if  the  person  declines  to 
take  such  oath,  or  is  unable  from  sickness  or  absence.  (R. 
S.  Sec.  1521.) 

SEC.  3356.  Annually,  at  the  time  of  taking  the  lists 
of  personal  property  for  taxation,  the  assessor  shall  re- 
quire and  take  for  each  person,  company  and  corporation 


TAX   LAWS   OF   OHIO.  25 

in  his  township  or  precinct  verified  by  oath,  the  statements 
for  the  preceding  year  following: 


AGRICULTURE. 

The  number  of  sheep  killed  by  dogs,  their  value,  and 
the  number  of  sheep  injured  by  dogs,  and  the  estimate  of 
the  amount  of  damages  by  such  injury;  the  number  of 
acres  put  in  wheat,  rye,  barley,  corn,  oats,  and  buckwheat, 
and  the  number  of  bushels  of  each  produced;  the  number 
of  acres  in  timothy  and  other  grass,  except  clover,  and  the 
number  of. tons  of  grass  and  bushels  of  seed  produced  there- 
from ;  the  number  of  acres  in  clover,  the  number  of  tons  of 
hay  made  therefrom,  the  number  of  bushels  of  seed  ob- 
tained therefrom,  and  the  number  of  acres  of  clover  plowed 
under  for  manure ;  the  number  of  acres  planted  in  tobacco, 
and  the  number  of  pounds  obtained  therefrom;  the  num- 
ber of  acres  put  in  flax,  the  number  of  pounds  of  fiber 
gathered,  and  the  number  of  bushels  of  seed  obtained;  the 
number  of  acres  planted  in  sorgo,  the  number  of  gallons  of 
syrup,  and  pounds  of  sugar  manufactured;  the  number  of 
pounds  of  maple  sugar,  and  the  number  of  gallons  of  maple 
syrup  manufactured;  the  number  of  pounds,  each,  of  but- 
ter and  cheese  manufactured;  the  number  of  acres  planted 
in  potatoes,  and  the  number  of  bushels  produced;  the  num- 
ber of  acres  planted  in  sweet  potatoes,  and  the  number  of 
bushels  produced ;  the  number  of  acres  in  vineyard,  the 
number  of  acres  planted  within  the  year,  the  number  of 
pounds  of  grapes  gathered,  and  the  number  of  gallons  of 
wine  produced ;  the  number  of  pounds  of  wool  shorn ; 
the  number  of  acres  in  orchard,  and  the  number  of  bushels 
of  apples,  peaches,  cherries,  plums,  and  pears  produced;  the 
number  of  acres  used  for  pasturage  and  number  of  acres 
not  cultivated  or  pastured;  the  number  of  hives  of  bees, 
and  the  number  of  pounds  of  honey  produced;  the  number 
of  dozens  of  eggs  shipped  to  places  beyond  the  state;  the 
number  of  acres  sowed,  planted  or  to  be  sowed  in  wheat, 
rye,  barley,  oats,  corn,  and  potatoes,  for  the  harvest  of  the 
then  present  year. 


SEC.   3357.     At  the  time  he  returns  the  lists  of  per-    Return  of 
sonal  property  for  taxation,  the  assessor  shall  make  return  ^Sturai 
of  all  such  statistics  to  the  county  auditor.     On  or  before    statistics, 
the  first  day  of  August,  each  year,  the  county  auditor  shall 
make  return  to  the  auditor  of  state  of  all  statistics  returned 
to  his  office,  except  those  statistics  understhe  head  of  "Ag- 
riculture", which  he  shall  return  to  the  agricultural  com- 
mission on  or  before  the  tenth  day  of  July,  each  year,  and 
the    commission    may    compile    and    publish    them    in    the 
monthly  crop  and  stock  bulletins  and  annual  report.      (R. 
S.  Sec.  1523.) 


26 


TAX   LAWS  OF  OHIO. 


Penalty  for 
not  making 
out  and   re- 
turning 
statistics. 


Penalty  for 
refusing  to 
make  state- 
ments. 


Compensation 
of  assessors. 


Auditor  to 
fix  time  for 
completion 
of  work. 


SEC.  3358.  An  assessor  who  neglects  or  refuses  to 
make  out  and  return  statistics  as  herein  required,  shall 
forfeit  and  pay  to  the  state  not  less  than  twenty  nor  more 
than  one  hundred  dollars,  to  be  recovered  by  action  which 
shall  be  brought  by  the  prosecuting  attorney,  on  the  request 
of  the  auditor  of  state.  The  amount  recovered,  shall  be 
paid  into  the  state  treasury  to  the  credit  of  the  school  fund. 
(R.  S.  Sec.  1524.) 

SEC.  3359.  Any  person,  company  or  corporation,  re- 
fusing to  make  out  and  deliver  a  statement  of  the  facts, 
or  any  of  them,  herein  required,  shall  forfeit  and  pay  to  the 
state  not  less  than  fifty  nor  more  than  one  hundred  dollars, 
to  be  recovered  and  paid  as  provided  in  the  next  preceding 
section.  (R.  S.  Sec.  1525.) 

SEC.  3364.  The  compensation  of  assessors  and  assist- 
ant assessors,  which  shall  be  paid  out  of  the  county  treasury, 
shall  be  four  dollars  per  day  for  each  day  of  not  less  than 
eight  full  hours  of  actual  service  they  are  necessarily  en- 
gaged in  the  performance  of  their  duties.  Each  assessor 
and  assistant  assessor  shall  make  and  file  with  the  county 
auditor  a  statement  giving  in  detail  the  date  of  each  day 
on  which  he  was  necessarily  engaged  in  the  performance 
of  his  duties,  the  number  of  hours  he  worked  each  such 
day  and  verify  it  by  oath,  which  oath  the  county  auditor 
may  administer.  If  the  county  auditor  is  satisfied  that 
such  statement  is  correct  he  shall  draw  his  warrant  on 
the  county  treasurer  for  the  amount  thereof.  No  such  war- 
rant shall  be  drawn  until  such  assessor  or  assistant  assessor 
has  filed  with  the  county  auditor  all  the  statements  and  re- 
turns of  property  listed  by  him,  the  lists  of  the  owners  of 
property,  the  statistics  and  enumerations  required  of  him 
by  law,  and  the  county  auditor  is  satisfied  that  the  same  are 
as  full  and  accurate  as  could  be  made.  The  county  audi- 
tor shall  fix  the  time  within  which  such  officers  shall  com- 
plete their  work  and  they  shall  not  receive  compensation  for 
a  longer  period,  unless  the  county  auditor,  for  good  cause 
shown,  shall  extend  the  same. 


Auditor's 
tax    list    and 
duplicate. 


SEC.  2583.  On  or  before  the  first  Monday  of  August 
annually,  the  county  auditor  shall  compile  and  make  up, 
in  tabular  form  and  alphabetical  order,  separate  lists  of 
the  names  of  the  several  persons,  companions,  firms,  par- 
tnerships, associations  and  corporations  in  whose  names 
real  or  personal  property  has  been  listed  in  each  town- 
ship, city,  village,  special  district,  or  separate  school  district 
in  his  county,  placing  separately,  in  appropriate  columns 
opposite  each  name,  the  description  of  each  tract,  lot  or 
parcel  of  real  estate,  the  value  of  each  tract,  lot  or  parcel 
and  the  value  of  the  improvements  thereon,  if  any,  and 
in  a  separate  list  the  aggregate  value  of  the  personal  prop- 
erty as  listed  therein  and  revised  by  him,  or  the  county 
board  of  revision,  as  the  case  may  be,  and  the  number  of 


TAX   LAWS   OF  OHIO. 


dogs,  and  the  value,  if  given  by  the  owner.  If  the  name 
of  the  owner  of  any  tract,  lot  or  parcel  of  real  estate  or 
of  any  item  of  personal  property  is  unknown,  the  word 
"unknown"  shall  be  entered  in  the  column  of  names 
opposite  said  tract,  lot,  parcel,  or  item.  Such  lists  shall 
be  prepared  in  duplicate.  On  or  before  the  first  Monday 
of  September  in  each  year,  the  county  auditor  shall  cor- 
rect such  lists  in  accordance  with  the  additions  and  de- 
ductions ordered  by  the  tax  commission  of  Ohio,  and  by 
the  county  board  of  revision,  and  shall  certify  and  on  the 
first  day  of  October  deliver  one  copy  thereof  to  the  county 
treasurer.  The  copies  prepared  by  the  county  auditor 
shall  constitute  the  auditor's  tax  list  and  treasurer's  dupli- 
cate of  real  and  personal  property  for  the  current  year. 
In  making  up  such  tax  lists,  the  county  auditor  may  place 
each  town  lot  in  its  numerical  order,  and  each  separate 
parcel  of  land  in  each  township  according  to  the  numerical 
order  of  the  section. 


SEC.  5586.  Each  assessor,  assistant  assessor  and 
member  or  chief  clerk  of  a  county  board  of  revision  shall 
have  power  to  administer  oaths. 

SEC.  5591.  All  files,  statements,  returns,  reports,  pa- 
pers or  documents  of  any  kind  whatsoever  in  the  office  of  a 
county  auditor  or  of  a  county  board  of  revision  or  in  the 
official  custody  or  possession  of  such  officer  or  board  shall 
be  open  to  public  inspection. 


SEC.  5600.     No  experts,  assistant,  clerk,  employe,  or 
assistant  assessor  herein  provided  for  shall  be  subject  to  the 
revisions  of  any  civil  service  law  or  regulation. 


SEC.  5612.  Annually,  when  required  by  the  tax  com- 
mission of  Ohio,  each  county  auditor  shall  make  out  and 
transmit  to  the  tax  commission  of  Ohio  an  abstract  of  the 
real  and  personal  property  of  each  taxing  district  in  his 
county,  in  which  he  shall  set  forth  the  aggregate  amount 
and  value  of  each  class  of  real  and  personal  property  in 
such  county  as  it  appears  on  his  tax  list,  or  on  the  state- 
ment and  returns  on  file  in  his  office. 

SEC.  5613.  The  tax  commission  of  Ohio  shall,  an- 
nually, determine  whether  the  real  and  personal  property, 
and  the  various  classes  thereof,  in  the  several  counties, 
cities,  villages  and  taxing  districts  in  the  state,  have  been 
assessed  at  the  true  value  thereof  in  money,  and  if  it  finds 
that  the  real  or  personal  property,  or  any  class  of  real  or 
personal  property,  in  any  county,  city,  village  or  taxing  dis- 
trict in  the  state  as  reported  by  the  several  county  auditors 
to  it,  is  not  listed  at  its  true  value  in  money,  it  may  in- 
crease or  decrease  the  aggregate  value  of  the  real  property 
or  of  the  personal  property,  or  any  class  of  real  or  personal 
property,  in  any  such  county,  township,  city,  village,  or  tax- 


Power  to 

administer 
oaths. 


All  documents 
open  to 
public   in- 
spection. 


Certain  em- 
ployes ex- 
empt from 
civil   ser- 
service. 

Abstract   of 
real   and 
personal 
property. 


Determination 
of    valuations 
by    Tax 
Commis- 
sion   an- 
nually. 


28 


TAX   LAWS   OF  OHIO. 


ing  district,  or  in  any  ward  or  division  of  a  municipal  cor- 
poration, by  such  rate  per  cent.,  or  by  such  amount  as  will 
place  such  property  on  the  tax  list  at  its  true  value  in 
money,  to  the  end  that  each  and  every  class  of  real  and  per- 
sonal property  in  the  -state  shall  be  listed  and  valued  for 
taxation  by  an  equal  and  uniform  rule  at  its  true  value  in 
money. 

Kate  of  853.  5614.     When  the  tax  commission  of  Ohio  has  in- 

dneCcrreaSse  °to      creased  or  decreased  the  aggregate  value  of  the  real  or  per- 
be  transmitted   sonal  property  or  any  class  thereof,  in  any  taxing  district 
auditors.*7         or  subdivision  thereof,  it  shall  transmit  to  each  county  audi- 
tor a  statement  of  the  amount  or  rate  per  cent,  to  be  added 
'   to  or  deducted   from  the  valuation  of   such  property,   or 
class  thereof,  in  each  taxing  district  or  subdivision  thereof, 
in  his  county,  specifying  the  amount  or  rate  per  cent,  to  be 
added  to  or  deducted  from  the  valuation  of  the  real  or  per- 
sonal property  or  class  of  either  in  such  district  or  subdivi- 
sion thereof. 


Additions 
and    deduc- 
tions,    how 
made    by 
county 
auditors. 


Notice   of 
violation 
of    law    to 
prosecuting 
attorney. 


Power    to 

examine 

records. 


SEC.  5615.  The  county  auditor  shall  forthwith  add  to 
or  deduct  from  each  tract,  lot^or  parcel  of  real  property, 
or  class  of  real  property,  the  required  per  cent,  or  amount 
of  the  valuation  thereof,  and  shall  forthwith  add  to  or  de- 
duct from  the  amount  of  personal  property  assessed  in  each 
name  the  required  per  cent,  or  amount  of  the  valuation  of 
any  kind  or  class  of  personal  property  included  therein,  as 
ascertained  by  reference  to  the  statements  or  returns  on  file 
in  his  office,  adding  or  deducting,  in  each  case,  any  sum  less 
than  five  dollars  so  that  the  value  of  any  separate  tract,  lot 
or  parcel  of  real  property  and  the  aggregate  value  of  the 
personal  property  listed  in  any  name  shall  be  ten  dollars  or 
some  multiple  therof. 

SEC.  5622.  The  tax  commission  of  Ohio,  county  audi- 
tors and  county  boards  of  revision  shall  notify  the  prosecut- 
ing attorney  of  the  proper  county  of  any  wilful  violation  of 
the  laws  relating  to  the  assessment  of  property  for  taxation 
by  persons,  firms,  partnerships,  associations  or  corpora- 
tions, for  which  a  penalty,  either  civil  or  criminal,  may  be 
provided  by  law. 

SEC.  5624-13.  Kach  county  auditor,  assessor,  assistant 
assessor,  member  of  a  county  board  of  revision  and  each 
expert,  clerk  or  employe  of  a  county  board  of  revision  may, 
at  all  reasonable  times,  examine  and  make  memoranda  from 
any  and  all  records,  books,  papers,  documents,  statements 
or  account,  of  record  or  on  file,  in  any  public  office  of  any 
county,  township,  city,  village,  school  district  or  special  tax- 
ing district  in  the  state,  including  the  offices  of  justice  of 
the  peace,  free  of  charge,  and  the  officers  thereof  shall  fur- 
nish information  of  any  and  all  matters,  of  record  or  on 
file,  in  their  respective  offices,  as  may  be  required  by  such 
county  auditor  or  member  of  a  county  board  of  revision. 


The  tax  commission  of  Ohio,  or  any  person  or  persons  em- 
ployed by  the  commission  for  that  purpose,  shall  have  like 
powers,  and  in  addition  thereto  may  examine  and  make 
memoranda  from  any  records,  books,  papers,  documents, 
statements  or  accounts  of  record  or  on  file,  in  any  office  or 
department  of  the  state,  and  all  public  officers,  including 
officers  of  the  state,  shall  furnish  to  the  tax  commission  of 
Ohio  information  of  any  and  all  matters  of  record  or  on 
file  in  their  respective  offices,  as  may  be  required  by  the 
commission.  Any  expert,  clerk  or  employe  of  a  county 
auditor  or  a  county  board  of  revision  or  person  employed 
by  the  tax  commission  of  Ohio  shall  exhibit  the  written  or- 
der of  the  county  auditor,  county  board  of  revision  or  tax 
commission  of  Ohio,  as  the  case  may  be,  before  being  en- 
titled to  make  such  examination.  Nothing  in  this  act  shall 
be  construed  or  held  to  authorize  the  tax  commission,  or 
any  of  its  agents  or  employes,  or  any  county  auditor  or  any 
assessor  or  board  of  revision,  to  examine  the  accounts  or 
records  of  any  banking  or  financial  institution  which  is 
subject  to  official  inspection  under  the  laws  of  the  state  of 
Ohio  or  of  the  United  States,  nor  to  demand  or  receive  any 
list  of  depositors,  stock  depositors,  members  or  others  who  anks. 
transact  business  in  or  with  such  institutions. 


Duty    of 
auditor    or 
board   of 
revision 
discovering 
property 
subject    to 
tax    in 
another 
county. 


SEC.  5624-14.  If  any  county  auditor  or  county  board 
of  revision  discovers  the  existence  of  any  taxable  property 
subject  to  be  listed  and  assessed  for  taxation  in  another 
county,  S'ich  county  auditor  or  county  board  of  revision 
shall  notify  the  county  auditor  of  the  county  in  which  such 
property  is  required  to  be  listed  and  assessed  and  shall 
transmit  to  such  county  auditor  by  mail  all  information 
coining  to  their  knowledge  respecting  such  property.  If 
any  county  auditor  or  county  board  of  revision  discovers 
or  has  reason  to  believe  that  property  subject  to  be  listed  in 
their  county  is  located  in  another  county,  or  that  the  county 
auditor  of  any  other  county  has  the  means  of  acquiring 
anv  information  respecting  such  property,  such  county 
auditor  or  county  boar'd  of  revision  shall  notify  the  county 
auditor  of  such  other  county,  who  shall,  upon  request. 
make  such  inquiries  and  investigations  as  may  be  required 
and  furnish  the  same  to  such  county  auditor  or  county 
board  of  revision.  County  auditors  and  count v  boards  of 
revision  shall  have  and  exercise,  in  making  the  inquiries 
and  investigations  provided  for  in  this  section,  all  powers  in 
them  vested  by  any  provisions  of  law. 

SEC.   5624-15.     The  prosecuting  attorney   shall   be   the    Prosecuting 
legal  adviser  of  the  county  auditor  in  all  matters  relating 
to  taxation  and  shall  prosecute  and  defend  all  actions  and    visor 
proceedings  in  any  court,  in  connection  therewith  ,to  which 
the  county  auditor  or  the  county  board  of  revision  may  be 
a  party  ;  and  in  all  respects  act  as  the  attorney  of  the  county 
auditor  or  the  county  board  of  revision,  as  the  case  may 
be.     He  shall,  upon  request  of  the  county  auditor  or  county 


in 

matters 
taxation. 


30. 


TAX    LAWS    OF   OHIO. 


board  of  revision,  appear  in  any  investigation  or  examina- 
tion which  either  of  them  is  authorized  to  make  in  such 
matters  and  examine  the  witnesses,  or  in  any  other  man- 
ner aid  them  in  such  investigation  or  examination.  The 
attorney  general,  on  the  request  of  the  tax  commission  of 
Ohio,  shall  assist  the  prosecuting  attorney  in  the  perform- 
ance of  any  duties  required  of  him  by  this  section. 


Meaning  of 
word  'per- 
son". 


"Personal 
tax." 


"Real     prop- 
erty"   and 
"land." 


"Investment 
in  bonds." 


"Investment 
in    stocks". 


"Personal 
property." 


DEFINITIONS. 

SEC.  5320.  The  word  "person"  as  used  in  this  title, 
includes  firms,  companies,  associations  and  corporations ; 
words  in  the  singular  number  include  the  plural  number, 
the  words  in  the  plural  number  include  the  singular  num- 
bers ;  and  words  in  the  masculine  gender  include  the  femi- 
nine and  neuter  genders.  (R.  S.  Sec.  2730.) 

SEC.  5321.  The  terms  "personal  tax"  and  "tax  on 
personal  property"  as  so  used,  include  all  taxes,  excepting 
only  the  tax  upon  real  estate  specifically  as  such.  (R.  S. 
Sec.  2860.) 

SEC.  5322.  The  terms  "real  property"  and  "land"  as 
so  used,  include  not  only  land  itself,  whether  laid  out 
in  town  lots  or  otherwise,  with  all  things  contained  therein 
but  also,  unless  otherwise  specified,  all  buildings,  structures, 
improvements,  and  fixtures  of  whatever  kind  thereon,  and 
all  rights  and  privileges  belonging,  or  appertaining  thereto. 
(R.  S.  Sec.  2730.) 

SEC.  5323.  The  term  "investment  in  bonds"  as  so 
used,  includes  all  moneys'in  bonds,  certificates  of  indebted- 
ness, or  other  evidences  of  indebtedness  of  whatever  kind, 
whether  issued  by  incorporated  or  unincorporated  com- 
panies, towns,  cities,  villages,  townships,  counties,  states,  or 
other  'incorporations,  or  by  the  United  States,  held  by  per- 
sons residing  in  this  state,  whether  for  themselves  or  others. 
(R.  S.  Sec.  2730.) 

SEC.  5324.  The  term  "investment  in- stocks"  as  so  used, 
includes  all  moneys  invested  in  the  capital  of  stock  of  a 
bank  whether  incorporated  under  the  laws  of  this  state  or 
the  United  States,  or  an  association,  corporation,  joint  stock 
company,  or  other  company,  the  capital  or  stock  of  which 
is  or  may  be  divided  into  shares,  which  are  transferable 
by  each  owner  without  the  consent  of  the  other  partners 
or  stockholders,  for  the  taxation  of  which  no  special  pro- 
vision is  made  by  law,  held  by  persons  residing  within  this 
state,  either  for  themselves  or  others.  (R.  S.  Sec.  2730.) 

SEC.  5325.  The  term  "personal  property"  as  so  used, 
includes  first,  every  tangible  thing  being  the  subject  of 
ownership,  whether  animate  or  inanimate,  other  than 
money,  and  not  forming  part  of  a  parcel  of  real  property, 


TAX    LAWS   OF   OHIO.  31 

as  hereinbefore  defined ;  second,  the  capital  stock,  undivided 
profits,  and  all  other  means  not  forming  part  of  the  capital 
stock  of  every  company,  whether  incorporated  or  unincor- 
porated, and  every  share,  portion,  or  interest  in  such  stocks, 
profits,  or  means,  by  whatsoever  name  designated,  inclusive 
of  every  share  or  portion,  right,  or  interest  either  legal  or 
equitable,  in  and  to  every  ship,  vessel,  or  boat,  of  what- 
soever name  or  description,  used  or  designated  to  be  used 
either  exclusively  or  partially  in  navigating  any  of  the 
waters  within  or  bordering  on  this  state,  whether  such 
ship,  vessel,  or  boat  is  within  the  jurisdiction  of  this  state 
or  elsewhere,  and  whether  it  has  been  enrolled,  registered, 
or  licensed  at  a  collector's  office,  or  within  a  collection  dis- 
trict in  this  state,  or  not;  third,  money  loaned  on  pledge 
or  mortgage  of  real  estate,  although  a  deed  or  other  in- 
strument may  have  been  given  for  it,  if  between  the  parties 
thereto  it  is  considered  as  security  merely.  (R.  S.  Sec. 
2730.) 

SEC.  5326.  The  term  "money"  or  "moneys,"  as  so 
used,  includes  any  surplus  or  undivided  profits  held  by 
societies  for  savings  or  banks  having  no  capital  stock,  gold 
and  silver  coin,  bank  notes  of  solvent  banks,  in  actual  pos- 
session, and  every  deposit  which  the  person  owning,  holding 
in  trust,  or  having  the  beneficial  interests  therein,  is  en- 
titled to  withdraw  in  money  on  demand.  (R.  S.  Sec.  2730.) 

SEC.  5327.  The  term  "credits"  as  so  used,  means  "Credits." 
the  excess  of  the  sum  of  all  legal  claims  and  demands, 
whether  for  money  or  other  valuable  thing,  or  for  labor 
or  service  due  or  to  become  due  to  the  person  liable  to  pay 
taxes  thereon,  including  deposits  in  banks  or  with  persons 
in  or  out  of  the  state,  other  than  such  as  are  held  to  be 
money,  as  hereinbefore  defined,  when  added  together,  esti- 
mating every  such  claim  or  demand  at  its  true  value  in 
money,  over  and  above  the  sum  of  legal  bona  fide  debts 
owing  by  such  person.  In  making  up  the  sum  of  such 
debts  owing,  there  shall  not  be  taken  into  account  an  obli- 
gation to  a  mutual  insurance  company,  nor  an  unpaid  sub- 
scription to  the  capital  stock  of  a  joint  stock  company,  nor 
a  subscription  for  a  religious,  scientific,  literary,  or  char- 
itable purpose ;  nor  an  acknowledgment  of  indebtedness, 
unless  founded  on  some  consideration  actually  received,  and 
believed  at  the  time  of  making  such  acknowledgment  to 
a  full  consideration  therefor;  nor  an  acknowledgment 
made  for  the  purpose  of  diminishing  the  amount  of  credits 
to  be  listed  for  taxation  ;  nor  a  greater  amount  or  portion 
of  a  liability  as  surety,  then  the  person  required  to  make 
the-  .statement  of  such  credits  believes  that  such  surety  is 
in  equity  hound,  and  will  be  compelled  to  pay,  or  to  con- 
tribute, in  case  there  are  no  securities.  Pensions  receivable 
from  the  I'nited  States  shall  not  be  held  to  be  credits;  and 
no  person  shall  be  required  to  take  into  account  in  making 
up  the  amount  of  credits/ a  greater  portion  of  any  credit? 


S 

ma 

I 


TAX    LAWS    OF   OHIO. 


Property 
sub j  ect   to 
taxation. 


When    public 
lands  be- 
come   tax- 
able. 


Lands  held 
by     religious 
society,    etc., 
under    lease 
of   more 
than    fifteen 
years   subject 
to  taxation. 


Schoolhouses 
churches, 
colleges,    etc. 


than  he  believes  will  be  received  or  can  be  collected,  or  a 
greater  portion  of  an  obligation  given  to  secure  the  pay- 
ment of  rent  than  the  amount  that  has  accrued  on  any  lease 
and  remains  unpaid.  (R.  S.  Sec.  2730.) 

PROPERTY  SUBJECT  TO  TAXATION. 

SEC.  5328.  All  real  or  personal  property  in  this  state, 
belonging  to  individuals  or  corporations;  and  all  moneys, 
credits,  investments  in  bonds,  stocks,  or  otherwise,  or  per- 
sons residing  in  this  state,  shall  be  subject  to  taxation, 
except  only  such  property  as  may  be  expressly  exempted 
therefrom.  Such  property,  moneys,  credits,  and  invest- 
ments shall  be  entered  on  the  list  of  taxable  property  as 
prescribed  in  this  title.  (R.  S.  Sec.  2731.) 

SEC.  5329.  All  tracts  of  land  set  apart  for  school 
or  ministerial  purposes,  and  sold  by  and  under  authority 
of  law,  and  all  lands  which  are  hereafter  sold  by  the 
United  States,  shall  be  subject  to  taxation  as  other  lands 
in  this  state  immediately  after  such  sale.  School  or  min- 
isterial lands  shall  not  be  sold  for  taxes  until  the  purchase 
money  therefore  is  fully  paid,  but  shall  be  returned  as  de- 
linquent, and  continue  on  the  duplicate,  with  the  taxes  of 
each  year  charged  thereon,  and  added  to  the  tax  and  pen- 
alty due  when  they  became  delinquent,  until  payment  is 
made,  by  the  purchaser  or  his  assigns,  of  such  purchase 
money,  with  the  tax  and  penalty,  or  the  lands  are  resold  by 
the  county  auditor,  pursuant  to  the  laws  povrided  for  the 
sale  of  such  lands.  (R.  S.  Sec.  2731.) 

SEC.  5330.  All  lands  held  under  lease  for  a  term 
exceeding  fifteen  years,  and  not  subject  to  re-valuation,  be- 
longing to  tlie  state,  a  municipal  corporation,  religious, 
scientific  or  benevolent  society  or  institution,  whether  in- 
corporated or  unincorporated,  or  to  trustees  for  free  edu- 
cation only,  and  school  and  ministerial  lands,  shall  be  con- 
sidered for  all  purposes  of  taxation  as  the  property  of  the 
person  or  persons  holding  them,  and  shall  be  assessed  in 
their  names.  (R.  S.  Sec.  2733.) 

EXEMPT  PROPERTY. 

SEC.  5349.  Public  school  houses  and  houses  used 
exclusively  for  public  worship,  the  books  and  furniture 
therein  and  the  ground  attached  to  such  buildings  necessary 
for  the  proper  occupancy,  use  and  enjoyment  thereof  and 
not  leased  or  otherwise  used  with  a  view  to  profit,  public 
colleges  and  academies  and  all  buildings  connected  there- 
with, and  all  lands  connected  with'  public  institutions  of 
learning,  not  used  with  a  view  to  profit,  shall  be  exempt 
from  taxation.  This  section  shall  not  extend  to  leasehold 
estates  or  real  property  held  under  the  authority  of  a  col- 
lege or  university  of  learning  in  this  state,  but  leaseholds, 
or  other  estates  or  property,  real  or  personal,  the  rents, 


FAX     LAWS    01'     OHIO. 


33 


5,  profits  and  income  of  which  is  given  to  a  city,  vil- 
lage, school  district,  or  subdistrict  in  this  state,  exclusively 
for  the  use,  endowment  or  support  of  schools  for  the  free 
education  of  youth  without  charge,  shall  be  exempt,  from 
taxation  as  long  as  such  property,  or  the  rents,  issues, 
profits  or  income  thereof  is  used  and  exclusively  applied  for 
the  support  of  free  education  by  such  city,  village,  district 
or  subdistrict  .  (R.  S.  Sec.  2732.) 

SEC.  5350.     Lands  used  exclusively  as  graveyards,  or    Graveyards. 
grounds  for  burying  the  dead,  except  such  as  are  held  by 
a   person,   companv   or   corporation   with  a   view  of  profit, 
or  for  the  purpose  of  speculating  in  the  sale  thereof,  shall 
be  exempt  from  taxation.     (R.  S.  Sec.  2732.) 

SEC.   5351.     Real   or  personal   property  belonging  ex-    state  or  u.  s. 
clusively  to  the  .state  or  United  States  shall  be  exempt  from  J 

taxation.     (R.  S.  2732.) 

SEC.   5352.     Buildings  belonging  to  counties  and  used    Courthouses, 
or  holding   courts,   and    for   jails  or  county   offices,   with    Jails-  etc- 
the  ground,  not  exceeding  ten  acres  in  any  county,  on  which 
uch  buildings  are  erected,  shall  be  exempt  from  taxation. 
R.  S.  Sec.  2732.) 


SKI  .    5353.      Lands,    houses    and    other    buildings    be-    i.ands.  etc., 
longing  to  a  county,  township,  city  or  village,  used  exclu-    p°ooSrUpl 
sively   for  the  accommodation  or  support  of  the  poor,  or 
leased  to  the  state  or  any  political  subdivision  thereof  for 
public  purposes,  and  property  belonging  to  institutions  of 
public  charity  only,  shall  be  exempt  from  taxation.     (R.  S. 

-732.) 

•  5353-T-     Property,  real,  personal  and  mixed,  the  Lands>  etc 

njt   income  of  which   is  used  solely  for  the  support  of  in-  for  support' 

stitutions   used   exclusively   for   children's   homes   for  poor  dren'!r  " 

children,    the    real    estate    on    which    said    institutions    are  Hotne- 
located,    and    the    buildings    connected    therewith,    shall    be 
exempt  from  taxation. 

SEC.  5354-  IHiildings  belonging  to  and  used  exclu-  Ar"lor^uild 
sively  for  armory  purposes  bv  lawfully  organized  military 
organizations  which  are  fully  armed  and  equipped  at 
their  own  expense  and  lawfully  made  subject  to  all  calls 
of  the  governor  for  troops  in  case  of  war.  riot,  insurrection 
or  invasion,  and  the  land  owned  and  used  as  sites  for  the 
armory  buildings  of  such  military  organizations,  not  leased 
or  otherwise  used  with  a  view  to  profit,  and  moneys  and 
credits  appropriated  solely  to  sustain,  and  belonging  ex- 
clusively to,  such  organization,  shall  be  exempt  from  tax- 
ation. (R.  S.  Sec.  -'732. ] 

SEC.    5355-      Fire   engines,   property   and    qther   imple-    Fire  engines, 
ments  used  for  the  extinguishment  of  fires,  with  the  build- 
T.  L.  3 


34 


TAX    LAWS    OF    OHIO. 


ings  used  exclusively  for  the  safe  keeping  thereof,  and  for 
the  meeting  of  fire  companies,  whether  belonging  to  a 
township,  city  or  village,  or  to  a  fire  company  organized 
therein,  shall  be  exempt  from  taxation.  (R.  S.  Sec.  2732.) 


Market 
houses    and 
halls. 


SEC.  5356.  Market  houses,  public  squares  or  other 
public  grounds  of  a  city,  village  or  township,  houses  or  halls 
used  exclusively  for  public  purposes  or  erected  by  taxation 
for  such  purposes,  notwithstanding  that  parts  thereof  may 
be  lawfully  leased,  shall  be  exempt  from  taxation.  (R.  S. 
Sec.  2732.) 


Waterworks, 
etc. 


Stocks. 


SEC.  5357.     Works,  machinery,  pipe-lines  and  fixtures 
belonging  to  a  city  or  village  and  used  exclusively  for  con- 
veying water  to  it,  or  for  heating  or  lighting  it,  shall  be 
,  exempt  from  taxation.     (R.  S.  Sec.  2732.) 

SEC.  5358.  Stocks  or  certificates  of  stock,  in  a  cor- 
poration or  railroad  company,  owned  by  a  county,  town- 
ship, city  or  village,  the  money  to  acquire  which  was  origin- 
ally raised  by  taxation  upon  such  county,  township,  city  or 
village,  shall  be  exempt  from  taxation.  (R.  S.  Sec.  2732.) 


Monuments  SEC.   S^SQ-     Funds  raised  and  set  apart  for  the  pur- 

and    funds  -    «      MI«  ..  •  •*  r    ,,  • 

therefor.  pose  of  building  monuments  to  the  soldiers  of  this  state, 

and  mounments  and  monumental  buildings,  shall  be  exempt 
from  taxation.  (R.  S.  Sec.  2732.) 

Certain  sum.  SEC.   5360.     A   resident   of   this   state   may   deduct   a 

sum,  not  exceeding  one  hundred  dollars,  to  be  exempt  from 
taxation,  from  the  aggregate  listed  value  of  his  taxable 
personal  property  of  any  kind,  except  dogs,  of  which  he  is 
the  actual  owner.  (R.  S.  Sec.  2732.) 

Certain  lands  Sec.  5361,     Lands  held  and  used  as  the  place  of  in- 

fordmonu*ite    2terment   of   a  distinguished   deceased  persons   and   as   the 
ment-  place  of  a  monument  or  memorial  to  such  person,  as  pro- 

vided for  by  the  statutes  of  this  state,  together  with  funds 
or  moneys  raised  or  held  for  the  purpose  of  maintaining  or 
caring  for  such  monuments  or  memorial,  and  its  place  of 
erection,  so  long  as  they  are  -held  and  used  for  such  pur- 
pose, shall  be  exempt  from  taxation  or  assessment  for  any 
purpose.  (R.  S.  Sec.  27323.) 


Lands  held  SEC.   5362.     Real   estate  held   or   occupied  by   an   as- 

assodat?on!al  sociation  or  corporation,  organized  or  incorporated  under 
the  laws  of  this  state,  relative  to  soldiers'  memorial  associa- 
tions, monumental  building  associations,  or  cemetery  as- 
sociations or  corporations,  which  in  the  opinion  of  the  trus- 
tees, directors  or  managers  thereof,  is  necessary  and  proper 
to  carry  out  the  object  intended  for  such  association  or 
corporation,  shall  be  exempt  from  taxation.  (83  v.  3  §  2.) 


uatecl 


TAX    LAWS    OF    (HI  lo. 


35 


Prehistoric 
earthworks 

or    historic 


SEC.  5363.  Lands  in  this  state  on  which  are  sit- 
ated  prehistoric  earthworks,  or  upon  which  was  erected  and 
still  stands  an  historic  building  which  is  preserved  in  com- 
memoration of  historic  events  in  the  settlement  and  de- 
velopment of  the  state,  and  which  are  purchased  by  any 
person,  association  or  company  for  the  purpose  of  the  pres- 
ervation of  such  earthworks  or  historic  building  and  are 
not  held  for  profit  but  dedicated  to  public  uses  as  prehis- 
toric parks  or  as  historic  grounds,  shall  be  exempt  from 
taxation.  The  owrners  of  such  prehistoric  parks  or  historic 
grounds  may  establish  reasonable  rules  governing  access 
thereto.  (97  v.  49  §§  I,  2.) 


certain 
societies. 


SEC.  5364.  Real  or  personal  property  belonging  to  an  P/°fpfrty  of 
incorporated  post  of  the  grand  army  of  the  republic, 
union  veterans  union,  grand  lodge  of  free  and  accepted 
masons,  grand  lodge  of  the  independent  order  of  odd  fel- 
lows, grand  lodge  of  the  knights  of  Pythias,  association  for 
the  exclusive  benefit,  use  and  care  of  aged,  infirm  and  de- 
pendent women,  a  religious  or  secret  benevolent  organiza- 
tion maintaining  a  lodge  system,  an  incorporated  associa- 
tion of  ministers  of  any  church,  or  incorporated  association 
of  commercial  traveling  men,  an  association  which  is  in- 
tended to  create  a  fund  or  is  used  or  intended  to  be  used 
for  the  care  and  maintenance  of  indigent  soldiers  of  the 
late  war,  indigent  members  of  said  organizations,  and  the 
widows,  orphans  and  beneficiaries  of  the  deceased  members 
of  such  organigations,  and  not  operated  with  a  view  to  profit 
or  having  as  their  principal  object  the  issuance  of  insur- 
ance certificates  of  membership,  and  the  interest  of  income 
derived  therefrom,  shall  not  be  taxable,  and  the  trustees  of 
any  such  organizations  shall  not  be  required  to  return  or  list 
such  property  for  taxation.  (R.  S.  Sec.  2732-3.) 

NOTE:  The  attorney  general  has  held  that  insofar  as 
this  section  seeks  to  exempt  the  property  of  lodges  'and 
secret  benevolent  organizations  containing  a  lodge  system 
not  open  to  voluntary  mmebership  of  the  public,  it  is  un- 
constitutional. 


SEC.  5365.  Moneys,  funds  or  credits  belonging  to 
the  representative  body  of  Indiana  meeting  of  friends  or 
the  religious  society  known  as  the  German  baptists  or 
dunkers,  in  this  state,  which  moneys,  funds  or  credits  or 
the  income  therefrom  are  exclusively  used  for  the  support 
of  the  poor  of  such  denomination,  society  or  congregation, 
shall  be  exempt  from  taxation.  The  person  or  persons  hav- 
ing the  care  and  supervision  of  such  moneys,  funds  or 
credits,  shall  not  be  required  to  return  or  list  them  for  tax- 
ation. (89  v.  383  §  i.) 


'Dunkers." 


TAX    LAWS    OF   OHIO. 


Each    prop- 
erty  owner 
responsible 
for   his  own 
tax   return. 


Tax  return 
blanks  how 
distributed. 


Oatk    of 

person 
listing. 


Duty    of 
county 
auditor    as 
to    voluntary 

returns. 


Assessors    to 
administer 
oaths  gratis. 


LISTING  PERSONAL  PROPERTY. 

SEC.  5366.  In  order  to  facilitate  the  listing  of  per- 
sonal property,  moneys,  credits,  investments  in  bonds, 
stocks,  joint  companies  or  otherwise,  in  the  subdivisions 
mentioned  in  section  3349  of  the  General  Code,  each  person 
required  by  law  to  list  the  same  shall  make  a  return  thereof 
under  oath  to  the  county  auditor  on  the  second  Monday  in 
April,  or  within  fifteen  days  thereafter,  of  any  year,  the 
same  to  be  made  on  the  blanks  furnished,  by  ortler  of  the 
State,  tax  commission  for  such  purposes,  which  the  auditor 
shall  have  supplied  at  his  office  for  use  of  persons  required 
to  list  such  property  of  any  character.  The  county  auditor 
may  mail  such  blanks  prior  to  the  second  Monday  in 
April  to  the  persons  required  to  list  such  property,  or 
may  place  listing"  blanks  at  convenient  places  in  each  taxing 
subdivision,  and  give  notice  thereof  in  one  newspaper  of 
general  circulation  in  the  county.  Each  person  required 
by  law  shall  correctly  list  all  such  property  on  such  blanks 
giving  the  true  value  thereof  in-  money,  and  answer  all 
questions  correctly,  and  give  all  information,  asked  and 
required  by  the  printed  forms  contained  on  such  blanks. 
The  person  making  such  return  for  taxation  shall  sub- 
scribe and  make  oath  to  the  correctness  of  all  matters 
contained  therein,  and  such  oath  may  be  administered 
by  any  assessor,  assistant  assessor,  county  auditor,  deputy 
county  auditor,  mayor,  justice  of  the  peace,  township  clerk 
or  notary  public,  after  which  the  same  shall  be  delivered 
in  person  or  by  mail  to  the  county  auditor,  on  or  before 
the  first  day  of  May.  Any  person  required  by  law  to  list 
such  property  for  taxation,  who  fails  .or  neglects  to  file 
with  the  county  auditor,  as  required  by  this  act,  a  true 
list  and  valuation  of  his  property,  shall  not  be  entitled  to 
any  exemption  as  provided  by  section  5360  of  the  General 
Code.  The  county  auditor  shall  examine  .such  returns  and 
after  giving  notice  to  the  person  making  oath  thereto,  may 
make  corrections  thereof  and  may  go  over  the  same  to- 
gether with  the  assessor  of  the  same  taxing  subdivision, 
and  if  they  believe  any  property  is  omitted  from  any  re- 
turns, or  that  the  value  is  incorrect,  the  assessor  shall 
call  upon  the  person  listing  such  property  and  upon  actual 
view  list  and  assess  such  property  at  its  true  value  in 
money.  The  county  auditor  shall  deliver  to  the  assessors 
of  the  respective  subdivisions  at  the  time  of  their  meeting 
for  instructions,  a  list  of  all  persons  and  property  so  re- 
turned for  taxation,  and  may  deliver  the  original  returns 
to  such  assessor  for  his  use,  and  such  assessor  shall  inspect 
the  returns  made  and  cause  to  be  listed  and  returned  for 
taxation  as  provided  in  this  act.  all  such  property  not  at 
that  time  listed  and  returned  to  the  county  auditor.  No 
assessor  or  assistant  assessor  shall  be  paid  any  per  diem 
salary  for  administering  an  oath  as  he-rein  provided  where 
returns  are  being  made  to  the  county  auditor,  but  they 
shall  administer  all  oaths  to  persons  making  returns  as 


TAX    LAWS   OF   oil  K). 


37 


herein  provided  to  the  county  auditor,  without  charge  to 
such  person,  but  shall  be  paid  the  sum  of  ten  cents  for 
each  person  so  sworn  to  his  return  prior  to  May  first  of 
any  year,  on  the  warrant  of  the  county  auditor,  at  the 
time  of  payment  of  his  per  diem  services.  Provided, 
however,  that  the  provisions  of  this  section  shall  not  apply 
to  public  utilities,  banks  and  bankers,  or  corporations,  the 
listing  and  return  of  the  property  of  which  is  otherwise 
provided  by  law. 

SEC.    ^66-1.     The    listing"    of    all    personal    property,    When  and 

J0, .  .  -11  .  .    i  V      where    prop- 

monevs,  credits,  investments  in  bonds,  stocks,  joint  stock  erty  to  be 
companies,  or  otherwise,  except  the  stock  in  trade  of  hsted- 
transient  persons,  shall  be  made  between  the  second  Mon- 
day of  April  and  the  first  Monday  of  June,  annually.  The 
listing  and  valuation  of  all  such  property  for  taxation 
shall  be  made  as  of  the  day  preceding  the  second  Monday 
of  April,  annually,  and  all  personal  property,  moneys, 
credits  and  investments  except  as  otherwise  provided  in 
this  act  shall  be  listed  and  valued  with  respect  to  the 
ownership  thereof  on  said  date  and  in  the  place  where 
then  taxable,  provided  that  the  provisions  of  this  section 
shall  not  apply  to  the  return  of  the  resources  and  liabilities 
of  incorporated  and  unincorporated  banks,  nor  in  any  case 
where  property  is  required  to  be  returned  for  taxation,  or 
to  be  vaku-.d,  by  the  tax  commission  of  Ohio;  nor  in  any 
case  where  the  liability  of  any  person  or  of  any  property 
o  taxation  is  required  to  be  originally  determined  by  the 
tax  commission  of  Ohio. 

SEC.   5367.     The  assessors  of  each  county   shall,   an-   Annual  meet- 
nually,  on  the  first  Monday  of  May,  meet  at  the  office  of    a"ses0sorshefor 
the  county  auditor.    Notice  of  such  meeting  shall  be  mailed,    instructions, 
or  otherwise   delivered,   to  each   assessor,   by  the  auditor, 
not   less   than   five    days   before   the   date   of   such   annual 
meeting.      The   auditor  shall  meet  with   the  assessors  and 
instruct   them   as   to  their   duties,   directing  their  attention 
particularly   to   the   provisions   of  law   and   the   rules  and 
instructions    of    the    tax    commission    of    Ohio    relating   to 
the    listing    and    valuing    of    property    for   taxation.      The 
auditor  also  may  at  any  other  time  call  assessors  before 
him  for  additional  instructions,  and  assessors  shall  obey  such 
calls  and   instructions.     The  county   auditor   shall  provide 
and   deliver   to   the   assessor  at   such   annual   meetings   the 
necessary  blanks  and  instructions. 

SEC.  5VV>S.     At  the  direction  of  the  county  auditor,  the    Duty  of 
>sor    shall    examine    the   lists    returned   under   the   pro-    ™r 
visions  of  section  5366  of  the  General  Code,  and  ascertain    returns 
what    property,    if    any,    is    omitted    therefrom,    and    what 
per>ons.  if  any,  have  failed  to  make  returns;  and  it  shall 
be  his  duty  to  list  and  return  at  its  true  value  in  money, 
all   the  personal   property   required  to  be  liste/1  by  persons 
in  his  subdivision  which  has  not  then  been  returned.     The 


TAX    LAWS   OF   OHIO. 


Oath  of  per- 
son listing. 


Wilful  re- 
fusal  to   list 
or  make 
oath. 


Who  shall 
list  personal 
property. 


return  of  any  property  which  has  been  improperly  valued 
by  the  person  listing,  shall  likewise  be  corrected  by  the 
assessor,  and  such  property  listed  by  him  at  its  true  value. 
He  shall  return  all  lists  taken  by  him  or  his  assistant  to 
the  county  auditor,  on  or  before  the  first  Monday  in  June. 

SEC.  5369.  Each  person  required  to  list  property  for 
taxation  shall  take  and  subscribe  an  oath  or  affirmation 
that  all  the  statements  in  such  list  are  true,  and  that  such 
list  contains  a  full  disclosure  of  all  property  required  by 
law  to  be  listed  for  taxation,  and  the  true  value  in  money 
of  all  such  property ;  and  when  any  person  required  by  law 
to  list  and  make  return  of  property  to  the  county  auditor, 
shall  wilfully  fail  or  refuse  to  make  such  list  or  return 
within  the  time  fixed  by  law,  or  shall  refuse  to  take  and 
subscribe  an  oath  or  affirmation  to  such  list  or  return,  or 
shall  wilfully  omit  to  make  a  full  and  complete  list  and 
return  of  all  taxable  property,  or  shall  wilfully  fail  to  give 
the  true  value  of  any  property  in  such  list  or  return,  or 
shall  wilfully  fail  or  refuse  to  answer  all  questions  con- 
tained in  the  blanks  for  listing  such  property,  the  county 
auditor  shall  cause  all  such  property  to  be  listed  and  as- 
sessed and  shall  add  to  the  amount  thereof  the  penalty 
provided  in  section  5398  of  the  General  Code ;  and  in  case 
of  a  false  oath  to  any  such  list,  he  shall  certify  the  facts 
to  the  prosecuting  attorney,  who  shall  proceed  as  in  other 
cases  of  perjury.  This  section  shall  be  printed  in  plain 
type  upon  all  blanks  for  the  listing  of  any  property. 

SEC.  5370.  Each  person  of  full  age  and  sound 
mind  shall  list  the  personal  property  of  which  he  is  the 
owner,  and  all  moneys  in  his  possession,  all  moneys  in- 
vested, loaned,  or  otherwise  controlled  by  him,  as  agent  or 
attorney,  or  on  account  of  any  other  person  or  persons,  com- 
pany or  corporation,  and  all  moneys  deposited  subject  to 
his  order,  check  or  draft ;  all  credits  due  or  owing  from  any 
person  or  persons,  body  ..corporate  or  politic,  whether  in  or 
out  of  such  county;  and  all  moaey  loaned  on  pledge  or 
mortgage  of  real  estate,  although  a  deed  or  other  instru- 
ment may  have  been  given  for  it,  if  between  the  parties, 
it  is  considered  as  security  merely.  The  property  of  a 
ward  shall  be  listed  by  his  guardian,  of  a  minor  child,  idiot, 
or  lunatic  having  no  guardian  by  his  father,  if  living;  if 
not,  by  his  mother,  if  living,  and  if  neither  father  nor 
mother  is  living,  by  the  person  having  such  property  in 
charge ;  of  a  person  for  whose  benefit  property  is  held  in 
trust,  by  the  trustees ;  of  an  estate  of  a  deceased  person,  by 
his  executor  or  administrator;  of  corporations  whose  assets 
are  in  the  hands  of  receivers,  by  such  receivers ;  of  a  com- 
pany, firm,  or  corporation,  by  the  president  or  principal 
accounting  officer,  partner  or  agent  thereof;  and  all  sur- 
plus or  undivided  profits  held  by  a  society  for  savings  or 
bank  having  no  capital  stock,  by  the  president  or  principal 
accounting  officer.  (R.  S.  Sec.  2734.) 


TAX    LAWS   OF   OHIO. 


39 


SEC,  5371.  A  person  required  to  list  property,  on 
behalf  of  others,  shall  list  it  in  the  township,  city  or  village  erty  shall 
in  which  he  would  be  required  fto  list  it  if  such  property 
were  his  own.  He  shall  list  it  separately  from  his  own, 
specifying-  in  each  case  the  name  of  the  person,  estate,  com- 
pany, or  corporation,  to  whom  it  belongs.  Merchants'  and 
manufacturers'  stock,  and  personal  property  upon  farms 
shall  be  listed  in-  the  township,  city,  or  village  in  which  it 
is  situated.  All  other  personal  property,  moneys,  credits, 
and  investments,  except  as  otherwise  specially  provided, 
shall  be  listed  in  the  township,  city,  or  village  in  which  the 
person  to  be  charged  with  taxes  thereon  resides  at  the  time 
of  the  listing  'thereof,  if  such  person  resides  within  the 
county  where  the  property  is  listed,  and  if  not,  then  in  the 
township,  city  or  village  where  the  property  is  when  listed. 
(R.  S.  Sec.  2735.) 


! 


SEC.  5371-1.  Personal  property,  moneys,  credits,  in- 
vestments  in  bonds,  stocks,  joint  stock  companies  or  other-  moves. 
wise  of  persons  removing  from  one  county,  city,  village, 
township  or  special  taxing  district  to  another,  between  the 
second  Monday  of  April  and  the  first  Monday  of  June,  in 
any  year,  shall  be  listed  in  either  place  in  which  the  owner 
is  first  called  upon  by  the  assessor,  or  in  which  the  prop- 
rty  is  located  when  listed,  as  the  case  may  be. 


SEC.    5371-2.     Personal   property   in   transit    shall   be    Property  in 
listed   in   the   township,   city   or  village   where   the  owner   * 
resides;  provided,  however,  that  if  such  property  is  intended 
for  a  particular  business,  it  shall  be  listed  at  the  place.  where 
the  property  of  such  business  is  required  to  be  listed. 

SEC.  5371-3.     Personal  property,  moneys,  credits,  in-    property  of 
vestments  in  bonds,  stocks,  joint  stock  companies  or  other-   Jjea|o^per 
wise,  belonging  to  the  estate  of  a  deceased  person  whose   listed. 
residence  at  the  time  of  his  decease  was  in  this  state,  ishall 
be  listed  by  his  executors,  adminstrators,  trustees  or  per- 
sonal  representatives   in   the  township,   city   or  village   in 
which  the  deceased  lived  at  the  time  of  his  death. 


Property 


SEC.   5371-4.     Property  pertaining  to  a  business  car- 
ried  on  by  a  person,  firm,  partnership,  association  or  unin- 
corpprated  company  shall  be  listed   in  the  township,   city    iness  where 
or  village  in  which  such  business  is  carried  on.     Provided,   J 
however,  that  if  such  business  is  carried  on  in  more  than 
one  township,  city  or  village  in  the  same  county,  the  value 
thereof  shall  be  ascertained  and  apportioned  to  and  assessed 
in  the  several  townships,  cities  or  villages  in  which  such 
business  is  carried  on. 

SEC.    5371-5.     When    any    person    maintains    two    or  property  of 

more  dwellings  or  places  of  abode  in  the  county  wherein  ggf/JJ^ 

he  maintains  his  legal   residence,   and   in   different   taxing  or  more 
subdivisions  thereof,  such  person  shall  list  all  his  moneys, 


TAX    LAWS    OF   OHIO. 


How  and  in 
whose  name 
personal 
property 
shall  be 
listed. 


Listing  of 
stock  of 
incorporated 
company. 


Listing  by 
guardian, 
etc. 


credits,  investments  in  bonds,  stocks,  joint  stock  companies, 
or  otherwise,  for  taxation  in  the  township  or  municipal 
corporation  in  which  such  person  or  his  family  actually 
abides  during  the  greater  portion  of  the  year  preceding  the 
second  Monday  in  April,  without  regard  to  the  legal 
residence  of  such  person  for  any  other  purpose. 

SEC.  5372.  Personal  property  of  every  description, 
moneys  and  credits,  investments  in  bonds,  stocks,  joint  stock 
companies  or  otherwise,  shall,  except  as  otherwise  provided, 
be  listed  in  the  name  of  the  person  who  was  or  became  the 
owner  thereof  on  the  day  preceding  the  second  Monday  of 
April,  in  each  year,  and  the  transfer  or  sale  of  any  taxable 
property  subsequently  thereto  shall  not  authorize  any  per- 
son to  omit  the  same  from  his  list  nor  the  assessor  to  fail 
to  assess  the  same  in  the  name  of  the  person  who  would 
have  been  required  to  list  it,  although  such  listing  be  not 
made  until  after  the.  sale  or  transfer  of  such  property ;  but 
all  such  property  shall  be  listed  for  taxation  in  the  same 
manner  as  if  no  sale  or  transfer  thereof  had  been  made. 
No  person  shall  be  required  to  list  for  taxation  any  shares 
of  the  capital  stock  of  a  company,  the  capital  stock  of 
which  is  taxed  in  the  name  of  such  company. 

SEC.  192.  No  person  shall  be  required  to  list  for 
taxation  a  share  of  the  capital  stock  of  an  Ohio  corpora- 
tion; or  a  share  ,of  the  capital  stock  of  a  foreign  corpora- 
tion, the  property  of  which  is  taxed  in  Ohio  in  the  name 
of  such  corporation ;  or  a  share  of  the  capital  stock  of 
any  other  foreign  corporation,  if  the  holder  thereof  fur- 
nishes satisfactory  proof  to  the  taxing  authorities  that  at 
least  two-thirds  of  the  property  of  such  corporation  is 
taxed  in  Ohio  and  the  remainder  is  taxed  in  another  state 
or  states,  provided  such  corporation,  as  a  fee  for  the 
privilege  of  exercising  its  franchise  in  Ohio,  pays  annually 
the  same  percentage  upon  its  entire  authorized  capital 
stock  that  is  required  fay  law  to  be  paid  by  a  domestic 
corporation  on  its  subscribed  or  issued  capital  stock. 

SEC.  5372-1.  Personal  property,  moneys,  credits, 
investments  in  bonds,  stocks,  joint  stock  companies  or 
otherwise  in  the  possession  or  control  of  a  person  as  parent, 
guardian,  trustee,  executor,  administrator,  assignee,  re- 
ceiver, official  custodian,  factor,  agent,  attorney,  or  other- 
wise, on  the  day  preceding  the  second  Monday  of  April  in 
any  year,  on  account  of  any  person  or  persons,  company, 
firm,  partnership,  asociation  or  corporation,  shall  be  listed 
by  the  person  having  the  possession  or  control  thereof  and 
be  entered  upon  the  tax  lists  and  duplicate  in  the  name  of 
such  parent,  guardian,  trustee,  executor,  adminstrator,  as- 
signee, receiver,  official  custodian,  factor,  agent,  attorney 
or  other  person,  adding  to  such  name  words  briefly  indicat- 
ing the  capacity  in  which  such  person  has  possession  of  or 
otherwise  controls  said  property,  and  the  name  of  the  per- 


TAX    LAWS   OF   OHIO. 


son,  estate,  firm,  company,  partnership,  association  or 
corporation  to  whom  it  belongs;  but  the  failure  to  indicate 
the  capacity  of  the  person  in  whose  name  such  property 
is  listed  or  the  name  of  the  person,  estate,  firm,  company, 
partnership,  association  or  corporation  to  whom  it  belongs 
shall  not  affect  the  validity  of  any  assessment  thereof. 

SKC.    ^72-2.     If,   on  or  after  the  day  preceding  the   Property 

r      »         -1     •  i  omitted  by 

second  Monday  of  April  in  any  year,  any  personal  prop-  guardian, 
erty.  moneys,  credits,  investments  in  bonds,  stocks,  joint  ^'fisted!' 
stock  companies  or  otherwise  become  subject  to  the  posses- 
sion or  control  of  a  person  as  parent,  guardian,  trustee, 
executor,  administrator,,  assignee,  receiver,  official  cus- 
todian, factor,  agent,  attorney  or  otherwise,  on  account  of 
any  other  person  who  was  the  owner  thereof  on  said  date, 
and  such  personal  property  has  not  been  listed  for  taxa- 
tion, such  property  shall  be  listed  by  such  parent,  guardian, 
trustee,  executor,  administrator,  assignee,  receiver,  official 
custodian,  factor,  agent,  attorney  or  other  representative 
as  provided  in  the  next  preceding  section. 

SEC.  5372-3-    A  person  required  to  list  property  on  be-    Listing  for 
half  of  others  shall  list  it  separately  from  his  own,  specify-    another, 
ing,  in  each  case,  the  name  of  the  person,  estate,  firm,  com- 
pany,  partnership,   association  or   corporation   to   whom   it 
belongs,  and  the  capacity  in  which  he  holds  it,  and  every 
person   engaged   in   the  business  of  receiving  property  in    Pawnbroker, 
pawn  as  security  for  money  or  other  thing  advanced  to  the 
pawner  shall  list  all  the  property  pawned  and  held  by  him 
as  a  pawn  broker,  on  hand  on  the  day  preceding  the  second 
Monday  of  April,  annually,  and  taxes  shall  be  charged  to 
him  upon  the  value  of  such  property. 


Judicial  of- 
ficers shall 
make  annual 
statement 
showing  per- 
sons holding 
property  in 
fiduciary 
capacity. 


SKC.  5372-4.  The  clerk  of  each  common  pleas,  su- 
perior and  municipal  court,  the  judge  of  each  probate 
umrt,  and  the  judge  or  clerk  of  each  court  of  insolvency 
shall,  on  the  second  Monday  of  April,  annually,  deliver 
to  the  county  auditor  a  statement,  in  writing,  showing  the 
names  of  every  adminstrator,  executor,  guardian,  trustee, 
receiver,  assignee,  and  every  other  person  or  officer  legally 
in  charge  and  control  of  any  estate  in  any  such  court,  to- 
gether with  the  aggregate  value  of  each  and  every  class 
of  property  in  the  hands  of  each  such  adminstrator,  execu- 
tor, guardian,  trustee,  receiver,  assignee,  person  or  officer, 
as  shown  by  the  last  inventory  or  report  filed  by  each  of 
them  in  such  court.  For  this  service,  such  judge  or  clerk 
shall  receive  the  sum  of  ten  cents  for  each  estate  so  cer- 
tified, to  be  paid  out  of  the  county  treasury  for  his  fee 
fund. 


SEC.    53/3.      A    person    who    has    had    his    actual    or  when  person 

habitual  place  of  abode  in  this  state  for  the  larger  portion  f  resident 

f    ,,  ,  1          ,      r  *or   taxation 

of  the  twelve  months  next  preceding  the  day  before  the  purposes, 
second  Monday  of  April  in  each  year,  shall  be  a  resident 


TAX    LAWS   OF    OHIO. 

of  this  state  for  the  purpose  of  taxation,  and  the  personal 
property  which  he  is  required  by  law  to  list  shall  be  taxable 
therein,  unless,  on  or  before  that  day  he  has  changed  his 
place  of  abode  to  a  place  without  this  state  with  the  bona 
fide  intention  of  continuing  actually  to  abide  permanently 
without  this  state.  The  fact  that  a  person  who  has  so 
changed  his  actual  place  of  abode,  within  six  months  from 
so  doing,  again  abides  within  this  state,  shall  be  prima 
facie  evidence  that  he  did  not  intend  permanently  to  have 
his  actual  place  of  abode  without  this  state.  Such  person, 
so  changing  his  actual  place  of  abode  and  not  intending 
permanently  to  continue  it  without  this  state  and  not  hav- 
ing listed  his  property  for  taxation  as  a  resident  of  this 
state,  for  the  purpose  of  having  his  property  listed  for 
taxation  within  this  state,  shall  be  deemed  to  have  resided 
on  the  day  when  such  property  should  have  been  listed,  at 
his  last  actual  or  habitual  place  of  abode  within  this  state. 
The  fact  that  a  person  whose  actual  or  habitual  place  of 
abode  during  the  greater  portion  of  such  twelve  months 
has  been  within  this  state,  does  not  claim  or  exercise  the 
right  to  vote  at  public  elections  within  this  state,  shall  not, 
of  itself  constitute  him  a  non-resident  of  this  state  within 
the  meaning  of  this  section.  (R.  S.  Sec.  2735a.) 


Effect  of 
preceding 
section. 


SEC.  5374.  A  person  or  property  subject  to  taxation 
within  the  state,  shall  not  be  relieved  therefrom  by  the 
next  preceding  section  nor  shall  any  provision  thereof 
repeal  any  statute  now  in  force,  as  to  the  taxation -of  per- 
sonal property.  (R.  S.  Sec.  27353.) 


Listing   by 
persons 
moving  into 
Ohio  be- 
tween April  1 
and   Octo- 
ber 1. 


SEC.  5374-1.  The  personal  property,  moneys,  credits, 
investments  in  bonds,  stocks,  joint  stock  companies  or 
otherwise  of  persons  moving  into  this  state  from  another 
state  between  the  day  preceding  the  second  Monday  of 
April  and  the  first  day  of  October,  in  any  year,  shall  be 
listed  for  taxation  for  such  year  in  all  respects  agreeably 
to  the  provisions  of  this  chapter;  unless  the  person  re- 
quired to  list  the  same  shows  to  the  assessor,  under  oath, 
and  by  producing  a  copy  of  the  assessment  duly  certified 
to  by  the  proper  officer  of  the  state  or  sub-division  thereof 
in  which  said  property  was  assessed,  that  the  same  prop- 
erty has  been  listed  and  assessed  for  taxation  for  that 
year  in  such  other  state,  or  that  such  property  has  been 
received  by  him  in  exchange  for  property  so  listed  or 
assessed. 


Each  blank 
to  be  filled. 


SEC.  5375-1.  Each  question,  in  the  blank  forms  for 
listing  personal  property  shall  be  answered  fully  and  ac- 
curately and  each  item  therein  shall  be  filled  out.  Where 
the  word  "none"  truly  and  completely  states  the  fact  re- 
specting any  item  or  question  in  such  blank  forms,  it  may 
be  given  as  the  answer  thereto. 


TAX    LAWS  OF   OHIO.  43 


Siic.  53/5-3.  Whenever  an  assessor  is  satisfied  from 
[he  information  set  forth  in  the  statement  or  from  any  erty  into 
other  facts  and  information  coming  to  his  knowledge,  that 
the  person  making  the  statement  has  during  the  year  prior 
to  the  day  preceding  the  second  Monday  of  April  con- 
verted any  taxable  property  into  property  which  is  exempt 
from  taxation,  for  the  purpose  of  preventing  such  prop- 
erty from  being  assessed  for  taxation  or  of  evading  the 
payment  of  taxes  thereon,  he  shall  ascertain  and  determine 
the  true  value  in  money  of  the  taxable  property  so  con- 
verted, and  report  same  to  the  county  auditor  who  shall 
proceed  to  ascertain  the  facts  and  cause  the  property  to 
be  listed  and  assessed  for  taxation. 


SEC.    5375-4.     The   state   tax   commission   shall   cause 
to  be  printed  on  the  blanks  prepared  for  listing  personal   contain  cer- 
property   in   each  taxing  subdivision,   questions   to  be  an-   tam  quest 
swered  by  all  persons  required  to  list  property,  which  will 
elicit  a  full  disclosure  of  all  property  required  by  law  to 
be  valued  for  taxation.     In  additon  to  all  others,  questions 
shall  be  asked  the  answers  to  which  will  elicit  the  follow- 
ing information  :    The  dates  and  amounts  of  all  inventories 
by  merchants  and  manufacturers  within  the  year  preced- 
ing the  day  preceding  the    second  Monday  in  April;  the 
number  of  months  in  which  each  merchant  and  manufac- 
turer was  engaged  in  business  in  'such  year;  the  value  of 
raw  materials,  of  materials  in  process  of  manufacture,  all 
finished  articles,  all  tools  and  machinery  owned,  all  tools 
and  machinery  leased,  and  the  name  of  the  lessor  in  such 
case,  and  the  average  monthly  value  of  such  stock  of  mer- 
chandise,  all  articles   in   process  of  manufacture,   and  all 
finished  articles,  during  such  year,  or  for  the  months  such 
business  was  conducted  ;  whether  or  not  the  person  listing 
had  any  money  in  bank,  how  much  subject  to  check,  and 
how  much  on  certificates  of  deposit,  both  as  disclosed  by 
the  books  of  the  bank,  and  the  amount  in  any  other  form, 
in  bank  or  otherwise;  what  investments,  if  any,  in  buildnfg 
and  loan  companies  and  whether  in  form  of  stock  or  in 
form   of   deposits;  the  amount   of  credits  owing  to   such 
person  secured  by  liens  on  real  estate  or  personal  prop- 
erty, and  the  amount  of  credits  owing  in  form  of  notes, 
book  accounts,  and  other  claims  or  obligations,  not  so  se- 
cured, together  with  the  cash  value  of  all  claims  secured 
by   liens   and  unsecured;   the  total  amount  of  all   actual, 
legal,  bona  fide  debts  ;  the  amount  of  any  mortgage   in- 
debtedness against  any  real  estate  owned  or  held  by  the 
person  so  listing,  and  the  name  and  address  of  the  owner 
and  holder  of  such  mortgage;  the  total  par,  or  face,  value 
of  all  taxable  bonds  and  of  all   stock  owned  or  held  by 
such  person  in  corporations  not  organized  under  the  laws 
of  Ohio,  and  the  true  value  in  money  of  such  bonds  and  , 
stock  ;  all  annuities  owned  by  such  person,  and  the  amount 
of  annual  payments  thereon  ;  whether  such  person  has  pur- 
chased any  non-taxable  stocks  or  bonds  within  such  year, 


44 


TAX    LAWS    OF    OHIO. 


Tax  return 
shall    cpntain 
certain  items. 


and  if  so,  the  name,  date  of  purchase,  and  amount  thereof 
in  detail ;  the  name  and  address  of  each  minor  owning  prop- 
erty subject  to  taxation,  to  whom  the  person  listing  sus- 
tains the  relation  of  parent  or  guardian,  and  the  name  of 
all  other  persons,  including  estates,  to  which  the  person 
listing  sustains  the  relation  of  guardian,  administrator,  or 
executor,  trustee,  or  other  fiduciary  or  representative 
capacity.  Said  tax  commission  may  also  require  a  state- 
ment of  the  real  estate  owned  by  such  person  and  the  true 
value  thereof.  Each  question  so  propounded  shall  be  an- 
swered specifically,  and  no  return  shall  be  accepted  by  the 
auditor  or  assessor  until  full  disclosures  are  made  as  re- 
quired herein. 

SEC.  5376.  Such  statements  shall  truly  set  forth  all 
live  stock,  all  vehicles,  all  tools  and  machinery,  all  house- 
hold goods  and  furnishings,  all  jewelry,  all  moneys,  all 
credits,  all  bonds  and  corporate  stocks,  all  annuities,  and 
the  value  of  each  of  all  said  items;  the  average  value  of 
the  materials  and  manufactured  articles  required  to  be 
listed  by  manufacturers ;  the  average  value  of  the  goods 
and  merchandise  required  to  be  listed  by  merchants;  all 
property  required  to  be  listed  by  pawnbrokers,  and  the 
value  thereof;  the  monthly  average  amount  or  value,  for 
the  time  he  held  or  controlled  them  within  the  preceding 
year,  of  all  moneys,  credits,  or  other  effects,  within  that 
time  invested  in,  or  converted  into  bonds  or  other  securities 
not  taxed,  to  the  extent  he  may  hold  or  control  such  bonds 
or  securities  on  tax  listing  day,' and  no  indebtedness  created 
in  the  purchase  of  such  bonds  or  securities  shall  be  de- 
ducted from  the  credits  required  to  be  listed  herein ;  all 
other  personal  property,  of  every  kind,  character  or  de- 
scription, and  the  value  thereof. 


When  asses- 
sor to  fix 
value. 


Persons  hav- 
ing  nothing 
to  list  must 
make  oath. 


Listing  of 
dogs. 


SEC.  5377.  An  indebtedness  created  in  the  purchase 
of  such  bonds  or  securities  shall  not  be  deducted  from  the 
credits  under  the  fourteenth  item  of  the  next  preceding 
section,  but  the  person  making  such  statement  may  exhibit, 
to  the  assessor,  the  property  covered  by  the  first  nine  items 
of  such  section,  and  allow  the  assessor  to  fix  the  value 
thereof.  In  such  case  the  oath  of  the  person  making  the 
statement  shall  be  in  that  regard  only  that  he  has  fully  ex- 
hibited the  property  covered  by  said  nine  items.  (R.  S. 
Sec.  2737.) 

SEC.  5378.  An  assessor  shall  require  a  person  called 
upon  to  list  property  for  taxation,  and  claiming  to  have 
none  subject  to  taxation,  either  on  his  own  account  or  for 
others,  to  make  oath  to  the  truth  of  such  claim.  (R.  S. 
Sec.  2738.) 

SEC.  5379.  A  dog  over  three  months  of  age  shall 
be  listed,  either  by  the  owner  or  by  the  assessor  in  the  name 
of  the  owner,  without  affixing  a  valuation  thereto.  The 


TAX    LAWS    OF    OHIO.  45 

mner.  if  he  so  desires,  may  affix  a  value  therein,   without 

swearing  to  such  valuation.     A  person  who  keeps  or  har- 

i  dog,  or  who  knowingly  permits  the  keeping  or  har-. 

boring  of  a  dog  upon  his  premises,  for  the  purpose  of  such 

listing  and  taxation,   shall  be  the  owner  thereof.     The  as- 

shall   ascertain  the  owner  or  harborer  of  each  dog 

within   his  territory,  and  may  examine  any  person  under 

Oath  for  this  purpose.     (R.  S.  Sec.  2754.) 

SEC.  5380.  If  the  assessor  fails  to  list  a  dog  kept 
or  harbored  within  his  territory,  he  shall  forfeit  and  pay 
to  the  state  not  less  than  twenty-five  dollars  nor  more  than 
seventy-live  dollars.  ( <)8  v.  87  §  2.) 

Si  r.  5381.     A  person  who  owns  or  has  in  possession    "Merchant" 
or  subject  to  his  control  personal  property  within  this  state,    defined- 
with  authority  to  sell  it,  which  has  been  purchased  either 
in  or  out  of  this  state,  with  a  view  to  being  sold  at  an  ad- 
vanced price  or  profit,  or  which  has  been  consigned  to  him 
from   a  place  out  of   this  state   for  the  purpose  of  being 
sofd  at  a  place  within  this  state,  is  a  merchant.      (R.    S. 
Sec.  -740.) 

SEC.  538--     When  a  person  is  required  by  this  chap-    valuation 
ter  to  mak"  out  and  deliver  to  the  assessor  a  statement  of     *' 

•t  her  personal  property,  he  shall  state  the  value  of 
such  property  apertaining  to  his  business  as  a  merchant. 
In  estimating  the  value  thereof,  he  shall  take  as  the 
criterion  the  average  value  of  such  property,  as  provided  in 
the  next  preceding  section,  which  he  has  had  from  time  to 
time  in  his  possession  or  under  his  control  during  the  year 
next  previous  to  the  time  of  making  such  statement,  if  he 
lias  been  engaged  in  business  so  long,  and  if  not,  then 
during  such  time  as  he  has  been  so  engaged.  Such  aver- 
h:ill  be  ascertained  by  taking  the  amount  in  value  on 
hand,  as  nearly  as  possible,  in  each  month  of  the  next 
preceding  vear  in  which  he  has  been  engaged  in  business, 
lidding  together  such  amounts  and  dividing  the  aggregate 
."mount  thereof  by  the  number  of  months  that  he  has  been 
in  business  during  such  year.  (R.  S.  Sec.  2740.) 

S KC.   5383.     A   consignee  shall  not  be  required  to  list   consignee 
for  taxation  the  value  of  propertv,  the  product  of  this  state,    a.nd.  com~ 

«'•«••<•-  1  1  •         mission 

which,  lias  been  consigned  to  him.  for  sale  or  otherwise,  merchant, 
from  a  place  within  this  state,  nor  the  value  of  property 
consigned  to  him  from  another  place  for  the  sole  purpose 
of  being  stored  or  forwarded,  if  in  either  case,  he  has  no 
interest  in  such  property,  or  any  profit  to  be  derived  from 
its  sale.  A  person  engaged  in  selling  property  on  commis- 
sion  and  who  does  not  retain  control  of  such  property 
longer  than  forty-eight  hours  is  not  a  merchant  within  the 
meaning  of  the  next  two  preceding  sections.  (R.  S.  Sec. 
2740.) 


46 


TAX    LAWS   OF   OHIO. 


Transient 
traders; 
their   re- 
turns. 


Listing  of 
personal 
property  by 
manufac- 
turers. 


Ascertaining 

valuation 

thereof. 


Merchant 
or  manu- 
facturer com- 
mencing 
business 
after  cer- 
tain day. 


SEC.  5384.  When  a  transient  person  locates  in  a  city, 
village  or  township,  and  offers  to  sell  or  otherwise  dis- 
pose of  books  or  other  goods,  wares,  or  merchandise, 
under  the  name  of  a  gift  book  store  or  any  other  name  or 
designation,  the  assessor  of  the  place  where  such  person 
locates,  shall  forthwith  demand  of  him  the  true  value  in 
money  of  his  stock  in  trade.  If  such  person  neglects  or 
refuses  to  return  such  value  under  oath,  within  twenty-four 
hours  after  such  demand,  the  assessor  shall  determine  the 
value  as  in  other  cases.  In  either  case  he  shall  forthwith 
return  said  valuation  to  the  auditor  of  the  county.  (R.  S. 
Sec.  2741.) 

SEC.  5385.  A  person  who  purchases,  receives  or 
holds  personal  property,  of  any  description,  for  the  purpose 
of  adding  to  the  value  thereof  by  manufacturing,  refining, 
rectifying,  or  by  the  combination  of  different  materials 
with  a  view  of  making  a  gain  or  profit  by  so  doing,  as  (is) 
a  manufacturer,  and  when  he  is  required  to  make  and 
deliver  to  the  assessor  a  statement  of  the  amount  of  his 
other  personal  property  subject  to  taxation,  he  shall  in- 
clude therein  the  average  value  estimated,  as  hereafter  pro- 
vided, of  all  articles  purchased,  received  or  otherwise  held 
for  the  purpose  of  being  used,  in  whole  or  in  part,  in 
manufacturing,  combining,  rectifying  or  refining,  and  of 
all  articles  which  were  at  any  time  by  him  manufactured 
or  changed  in  any  way,  either  by  combination  or  rectify- 
ing, or  refining  or  adding  thereto,  which,  from  time  to 
time,  he  has  had  on  hand  during  the  year  next  previous 
to  the  first  day  of  April  annually,  if  he  has  been  engaged 
in  such  manufacturing  business  so  long,  and  if  not,  then 
during  the  time  he  has  been  so  engaged.  (R.  S.  Sec.  2742.) 

SEC.  5386.  Such  average  value  shall  be  ascertained 
by  taking  the  value  of  all  property  subject  to  be  listed 
on  the  average  basis,  owned  by  such  manufacturer,  on  the 
last  business  day  of  each  month  the  manufacturer  was 
engaged  in  business  during  the  year,  adding  such  monthly 
values  together  and  dividing  the  result  by  the  number  of 
months  the  manufacturer  was  engaged  in  such  business 
during  the  year.  Such  results  shall  be  the  average  value  to 
be  listed.  A  manufacturer  shall  also  list  at  their  fair  cash 
value,  all  engines  and  machinery  of  every  description  used, 
or  designed  to  be  used,  in  refining  or  manufacturing,  except 
such  fixtures  as  are  considered  a  part  of-  any  parcel  or 
parcels  of  real  property,  and  all  tools  and  implements  of 
every  kind  used,  or  designed  to  be  used,  for  such  purpose, 
owned  or  used  by  such  manufacturer.  (R.  S.  Sec.  2742.) 

SEC.  5387.  When  #  person  commences  business  as 
a  merchant  or  manufactured  after  the  day  preceding  the 
second  Monday  of  April  in  an/  year,  the  average  value  of 
whose  personal  property  employ  *ed  m  sucn  business  has 
not  been  previously  entered  on  the  (xr°per  assessor's  list  for 


TAX    LAWS    OF    OHIO.  47 

taxation,  such  person  shall  report  to  the  auditor  of  the 
county  the  probable  average  value  of  the  personal  property 
In  him  intended  to  be  employed  in  such  business  until  the 
day  preceding  the  second  Monday  of  April  thereafter.  (R. 
S.  Sec.  2743.) 

SEC  5388.  In  listing  personal  property,  it  shall  be  Rules  for 
valued  at  the  usual  selling  price  thereof,  at  the  time  of  -  JoiaingprJ£~ 
listing,  and  at  the  place  where  it  may  then  be.  If  there  is  eJ2fiygen" 
no  usual  selling  price  known  to  the  person  whose  duty  it  is 
to  tix  a  value  thereon,  then  at  such  price  as  is  believed 
could  be  obtained  therefor,  in  money,  at  such  time  and 
place.  Investments  in  bonds,  stocks,  joint  stock  companies, 
or  otherwise,  shall  be  valued  at  the  true  value  thereof,  in 
money.  Money,  whether  in  possession  or  on  deposit,  shall 
be  entered  in  the  statement  at  the  full  value  thereof,  except 
that  depreciated  circulating  notes  shall  be  entered  at  their 
current  value.  A  credit  for  a  sum  certain,  payable  in 
money,  property  of  any  kind,  labor  or  service,  shall  be 
valued  at  its  true  value  in  money,  except  that  if  it  is  for 
a  specific  article,  or  for  a  specified  number  or  quantity  of 
any  article  or  articles  of  property,  or  for  a  certain  amount 
of  labor  or  services  of  any  kind,  it  shall  be  valued  at  the 
current  price  of  such  property  or  of  such  labor  or  service, 
at  the  place  where  payable.  Annuities,  or  moneys  receiva- 
ble at  stated  periods,  shall  be  valued  at  the  sum  which  the 
person  listing  them  believes  them  to  be  worth  in  money 
at  the  time  of  listing.  (R.  S.  Sec.  2739.) 

SEC.  5389.     Additions  made  to  the  tax  list  and  dup-  Valuing  ad- 

licate  by  a  board  of  equalization  or  the  county  auditor,  as  £x Duplicate. 
to  valuation,  shall  be  in  strict  accordance  with  the  provi- 
sions of  the  next  preceding  section.     (R.  S.  Sec.  2739a.) 

SEC.  5390.  When  a  person,  company,  or  corporation  Returu  by 
refuses  or  neglects  to  make  return,  or,  on  being  requested  assessor 
to  do  so,  refuses  or  neglects  to  swear  to  it,  the  assessor 
shall  return  the  fact  of  such  refusal  or  ^neglect  by  the 
words  "refused  to  list",  or  "refused  to  swear",  as  the  case 
may  be.  In  such  case,  and  in  every  case  in  which  a  com- 
pany or  corporation  whose  duty  it  is  to  make  return  of 
taxable  property  to  the  auditor  refuses  or  neglects  to  make 
or  verify  such  return,  the  auditor  shall  add  to  the  amount 
returned,  or  ascertained,  fifty  per  cent  of  such  amount,  and 
the  amount  thus  increased  shall  be  the  basis  of  taxation  for 
that  year."  (R.  S.  Sec.  2784.) 

SEC.    5391.     When   a  person   refuses    or   neglects   to   When  _ 
make  or  deliver  to  an  assessor  the  statement  required  by   ®°r  shall  make 
law,  or  take  and  subscribe  the  oath  thereto,  the  assessor 
shall  proceed  to  ascertain  the  number  of  each  description 
of  the  several  enumerated  articles  of  personal  property  and 
the  value  thereof,  and  the  value  of  the  unenumerated  ar- 
ticles, and  the  value  of  the  moneys,  credits  and  investments 


TAX    LAWS    OF    OHIO. 


Upon   what 
information 
the    assessor 
shall  act. 


Assessors 
shall  return 
list    of    prop- 
erty   owners 
to    county 
auditors. 


Oath  of 
assessor 
to  return. 


of  such  person.  For  this  purpose  he  may  examine  on  oath 
any  person  whom  he  thinks  has  knowledge  thereof.  ( R.  S. 
Sec.  2750.) 

SEC.  5392.  When  the  failure  to  make  or  verify  such 
statement  is  occasioned  by  the  sickness  or  absence  of  the 
person  who  should  make  or  verify  it,  or  by  his  neglect  or 
refusal  so  to  do,  the  assessor,  if  unable  to  obtain  positive 
evidence  of  the  items  or  value,  may  make  the  statement 
from  general  reputation  and  his  own  knowledge  of  facts  and 
circumstances.  (R.  S.  Sec.  2751.) 

SEC.  5393.  On  or  before  the  first  Monday  of  June, 
annually,  each  assessor  shall  deliver  to  the  county  auditor 
all  statements  and  returns  of  property  listed  by  him,  to- 
gether with  a  list  of  the  owners  of  property  in  such  form 
and  detail  as  may  be  prescribed  by  the  tax  commission  of 
Ohio.  The  county  auditor  shall  place  on  file  all  the  state- 
ments and  returns  of  property  as  revised  by  the  county 
board  of  revison  in  his  office,  arranged  in  alphabetical  order, 
the  different  townships,  cities  and  villages  in  separate 
bundles,  and  shall  carefully  preserve  them  therein  for  at 
least  five  years,  after  which  he  shall  sell  the  same  as  waste 
paper  and  pay  the  proceeds  into  the  county  treasury. 

SEC.  5395.  The  assessor,  upon  making  returns  to  the 
auditor  of  the  lists  and  statements,  shall  take  and  subscribe 
an  oath,  administered  by  the  auditor,  or  an  official  author- 
ized to  adminster  oaths,  as  follows : 

I, assessor  for in 

the  county  of ,  do  solemnly  swear  that 

the  value  of  all  personal  property,  moneys,  credits,  invest- 
ments in  bonds,  stocks,  joint-stock  companies,  or  otherwise, 
of  which  a  statement  has  been  made  to  me  by  the  person 
required  by  law  to  list  them,  is  truly  returned  as  set  forth 
in  such  statement;  that  in  each  case  where  by  law  I  have 
been  required  to  ascertain  the  items  and  value  of  the  per- 
sonal property,  moneys,  credits,  investments  in  bonds, 
stocks,  joint-stock  companies,  or  otherwise,  of  a  person, 
company  or  corporation,  I  have  diligently,  and  by  the  best 
means  in  my  power,  endeavored  to  ascertain  them ;  and  that, 
as  I  verily  believe,  a  full  list,  with  the  value  thereof  esti- 
mated by  the  rules  prescribed  by  law,  is  set  forth  in  the 
annexed  return ;  that  in  no  case  have  I  knowingly  oiuitted  to 
demand  of  any  person,  of  whom  by  law  I  was  required  to 
make  such  demand,  a  statement  of  the  description  and  value 
of  personal  property,  of  the  amount  of  moneys,  credits,  in- 
vestments in  bonds,  stocks,  joint-stock  companies,  or  other- 
wise which  lie  was  required  to  list,  or  failed  to  endorse  on 
any  return  made  by  me  in  cases  in  which  the  owner  refused 
or  neglected  to  list,  or  swear,  the  words  "refused  to  list",  or 
"refused  to  swear",  or  "failed  to  swear",  as  required  by 
law,  any  person  who  purports  to  have  been  sworn  as  re- 
turned by  me,  or  in  any  way  connived  at  any  violation  or 


TAX  LAWS  or  oiiiu.  49 


evasion  of  any  of  the  requirements  provided  by  law  in  re- 
lation to  the  listing"  or  valuation  of  property,  moneys, 
credits,  investments  in  bonds,  stocks,  joint-stock  companies, 
or  otherwise,  of  any  kind  for  taxation,  and  that  I  have  re- 
turned to  the  county  auditor  the  original  statements  made  to 
me,  of  which  L  have  made,  and  also  the  statistics  which  by 
.  law  I  am  required  to  procure  and  return.  (R.  S.  Sec.  2757.) 

CORRECTION  OF  RETURNS. 

SEC.  2593.     When  the  county  auditor  is  satisfied  that   charge  of 
lots  or  lands  on  the  tax  list  or  duplicate  have  not  been   omitted  land 
charged  with  either  the  county,  township,  village,  city,  or   county  y 
school  district  tax,  he  shall  charge  against  it  all  such  omit-    audltor- 
ted  tax  for  the  preceding  years,  not  exceeding  five  years 
unless  in  the  meantime  such  lands  or  lots  have  changed 
ownership,  in  which  case  only  the  taxes  chargeable  since  the 
last  change  of  ownership  shall  be  so  charged. 


SEC.  5397.     When  any  person  has  been  prevented  from    Persons  may 
making  or  verifying  a  statement  of  property  for  taxation,    Jjjjjjj  ffite- 
by  sickness  or  absence,  and  the  assessor  has  made  a  state-   assessor  has 
ment  for  him,  at  any  time  before  the  assessment  of  taxes    ' 
thereon   by   the   county   auditor,   such   person   may   make, 
verify,  and  file  with  the  auditor  the  proper  statement.     In 
such  case  before  the  auditor  shall  receive  the  statement  the 
person  making  it  must  add  to  the  ordinary  affidavit,  a  state- 
ment to  the  effect  that  his  failure  to  give  to  the  assessor 
or  verify  the  statement  at  the  proper  time  was  occasioned 
by  sickness  or  absence.    On  the  filing  of  such  statement  the 
auditor  shall  correct  the  statement  made  by  the  assessor 
(R.  S.  Sec.  2752.) 

SEC.  5398.     If  a  person  required  to  list  property  or   Action  Of 
make  a  return  thereof  for  taxation,  either  to  the  assessor   f^toJ;c]5J£ 
or  county  auditor,  in  the  year  1911   or  in  any  year  there-   or  evasion 
after  makes  a  false  return  or  statement,  or  evades  making   of  return' 
a  return  or  statement,  the  county  auditor  for  each  year  shall 
ascertain  as  near  as  practicable,  the  true  amount  of  per- 
sonal property,  moneys,  credits,  and  investments  that  such 
person  ought  to  have  returned  or  listed  for  the  year  1911 
or  for  any  year  thereafter  for  which  the  inquiries  and  cor- 
rections provided   for   in   this   chapter  are  made.     To   the 
amount  so  ascertained,  as  omitted  for  each  year  he  shall 
add  fifty  per  cent,  multiply  the  omitted  sum  or  sums,  as 
increased  by  said  penalty  by  the  rate  of  taxation  belonging 
to  said  year  or  years,  and  accordingly  enter  the  amount  on 
the  tax  list  in  his  office,  giving  a  certificate  therefor  to  the 
county  treasurer  who  shall  collect  it  as  other  taxes.      (R. 
S.  Sec.  2781.) 

SEC.  5399.     If  a  person  required  to  list  property,  or  Action  of 

make  a  return  thereof  for  taxation  to  the  assessor  or  county  auditor  upon 

auditor,    or   to    a    board,    officer,    or   person,     *     *     *     in  tax 

T.  i,.  4 


TAX    LAWS   OF   OHIO. 


Power   and 
duty  of 
county 
auditor. 


False   state- 
ment of  per- 
sonal prop- 
erty ;     duty 
of  auditor. 


the  year  nineteen  hundred  and  eleven  or  in  any  year  or 
years  thereafter  fails  to  make  a  return  or  statement,  or  if 
such  person  makes  a  return  or  statement  of  only  a  portion 
of  his  taxable  property,  and  fails  to  make  a  return  as  to 
the  remainder  thereof,  or  if  he  fails  to  return  his  taxable 
property  or  part  thereof,  according  to  the  true  value  thereof 
in  money,  as  provided  by  law,  the  county  auditor  for  each 
years  as  to  such  property  omitted  and  as  to  property  not 
returned  or  taxed  according  to  its  true  value  in  money, 
shall  ascertain  as  near  as  practicable  the  true  amount  of 
personal  property,  moneys,  credits,  and  investments  that 
such  person  ought  to  have  returned  or  listed,  and  the  true 
value  at  which  it  should  have  been  taxed  in  his  county  for 
not  exceeding  the  five  years  next  preceding  the  year  in 
which  the  inquiries  and  corrections  provided  for  in  this 
section  and  in  the  next  preceding  and  the  next  two  suc- 
ceeding sections  are  made  and  not  in  any  event  prior  to  the 
year  nineteen  hundred  and  eleven,  and  multiply  the  omitted 
sum  or  sums  by  the  rate  of  taxation  belonging  to  said  year 
or  years,  and  accordingly  enter  the  amount  on  the  tax  lists 
in  his  office,  giving  a  certificate  therefor  to  the  county  treas- 
urer, who  shall  collect  it  as  other  taxes.  The  term  "personal 
property",  as  used  in  this  section,  shall  apply  to  all  kinds 
of  omitted  property  for  taxation  of  which,  for  any'  of  the 
years  in  which  it  was  omitted,  provision  has  not  been  made 
by  law.  (R.  S.  Sec.  2;8ia.) 

SEC.  5400.  The  power  and  duty  of  the  county  auditor 
under  the  provisions  of  the  next  preceding  section,  shall 
extend  to  all  cases  where  property,  taxable  within- his 
county,  has  for  any  reasons  not  been  assessed  and  taxed 
according  to  its  true  value  in  money,  as  provided  by  law, 
*  *  *.  (R.  S.  Sec.  2;8ia.) 

SEC.  5401.  The  county  auditor,  if  he  has  reason  to 
believe,  or  is  informed  that  a  person  has  in  the  year 
nineteen  hundred  and  eleven  or  in  any  year  thereafter,  given 
to  the  assessor  a  false  statement  of  the  personal  property, 
moneys,  or  credits,  investments  in  bonds,  stocks,  joint  stock 
companies,  or  otherwise,  that  the  assessor  has  not  returned 
the  full  amount  required  to  be  listed  in  his  ward  or  town- 
ship, or  has  omitted  or  made  an  erroneous  return  of  prop- 
erty, moneys,  or  credits,  investments  in  bonds,  stocks,  joint 
stock  companies,  or  otherwise,  which  are  by  law  subject 
to  taxation,  shall  proceed,  in  said  year  nineteen  hundred 
and  eleven  or  in  any  year  thereafter  at  any  time  before 
the  final  settlement  with  the  county  treasurer  to  correct 
the  return  of  the  assessor,  and  charge  such  persons  on 
the  duplicate  with  the  proper  amount  of  taxes.  To  enable 
him  so  to  do,  he  may  issue  compulsory  process,  and  require 
the  attendance  of  any  persons  whom  [who]  he  thinks  have 
knowledge  of  the  articles,  or  value  of  the  personal  property, 
money  or  credits,  investment  in  bonds,  stocks,  joint  stock 
companies,  or  otherwise,  and  examine  such  persons,  on  oath, 


TAX    LAWS   OF   OHIO.  51 


in  relation  to  such  statement  or  return.  The  auditor,  in 
all  such  cases,  shall  notify  every  such  person,  before  making 
the  entry  on  the  tax-list  and  duplicate,  that  he  may  have 
an  opportunity  of  showing  that  his  statement  of  the  re- 
turn of  the  assessor  was  correct.  The  auditor,  in  all  such 
shall  file  in  his  office  a  statement  of  the  facts  or 
evidence  upon  which  he  made  such  correction ;  but  he  shall 
not  reduce  the  amount  returned  by  the  assessor,  without 
the  written  assent  of  the  auditor  of  state,  given  on  a  state- 
ment of  facts  submitted  by  the  county  auditor.  (R.  S. 
2782.) 

SEC.  5402.  If  a  person  makes  a  false  statement  of  the  Costs  and 
amount  of  property  for  taxation,  to  wholly  or  partially  expen 
evade  the  payment  of  taxes,  he  shall  pay  all  costs  and  ex- 
penses that  may  be  incurred  under  the  provisions  of  the 
next  preceding  section,  and  like  fees  and  costs  shall  be 
allowed  and  paid  as  are  allowed  by  law,  for  similar  services, 
and  if  not  paid,  may  be  collected  before  any  justice  of 
.the  peace  of  the  proper  county,  by  suit  in  the  name  of  the 
county  commissioners.  In  all  cases  under  such  section 
where  the  statement  is  found  correct,  and  no  intention  to 
e\ade  the.  payment  of  taxes  appears,  the  cost  and  expenses 
incurred  shall  be  paid  out  of  the  county  treasury  of  the 
proper  county,  on  the  order  of  the  county  auditor.  (R.  S. 
Sec.  2782.) 

SEC.  5403.  When  a  person  summoned  to  appear  be-  Penalties, 
fore  the  county  auditor  and  give  testimony,  under  the  pro- 
visions of  the  next  two  preceding  sections,  or  in  proceed- 
ings against  companies  or  corporations  required  to  make 
return  to  the  county  auditor  for  taxation,  neglect  or  re- 
fuses to  appear,  or  neglects  or  refuses  to  answer  a  ques- 
tion that  is  put  to  him  by  the  auditor  touching  the  matter 
under  examination,  the  auditor  shall  apply  to  the  probate 
judge  of  the  county  to  issue  a  subpoena  for  the  appearance 
of  such  person  before  him.  On  the  application  of  the 
county  auditor,  the  probate  judge  shall  issue  a  subpoena 
for  the  appearance  of  such  person  forthwith  before  him  to 
give  testimony.  If  any  person  so  summoned  fails  to  appear, 
or  appearing,  refuses  to  testify,  he  shall  be  subject  to  like 
proceedings  and  penalties  for  contempt  as  witnesses  in  ac- 
tions pending  in  the  probate  court. x  (R.  S.  Sec.  2783.) 

SEC.    5403-1-      §    2.     From    and    after    the    passage   subsequent 
of  this  act  no  county  auditor,  assessor  or  other  officer  shall   addit.L°.?s. 

.  , .  «  -     t  •  r  •  /•  prohibited 

place  upon  the  tax  list  or  duplicate  for  taxation  as  of  the   and  changes 
year  nineteen  hundred  and  ten,  or  as  of  any  years  preceding   nn0tVaiiUoawed.9 
said  year,  any  personal  property  which  should  have  been 
assessed  for  taxation  as  of  such  year  but  which  was  not 
returned   for  taxation  therein ;  nor  shall  any  such   officer 
change  in  any  manner  the  valuation  of  the  year  nineteen 
hundred  and  ten,  or  for  any  preceding  yea"r,  of  personal 
property  returned  for  taxation  in  such  year,  any  act  here- 


TAX    LAWS    OF    OHIO. 

tofore  passed  to  the  contrary  notwithstanding;  and  all  acts 
and  parts  of  acts  insofar  as  they  relate  to  the  assessment 
and  valuation  of  personal  property  for  taxation  for  the 
year  nineteen  hundred  and  ten,  or  any  preceding  year,  and 
insofar  as  the  are  inconsistent  with  the  provisions  of  this 
section,  are  hereby  repealed.  (Act  of  May  31,  1911,  102 
v.  266,  §  2. 


Assessors' 
returns. 


CIGARETTES. 

SEC.  5897.  An  assessor  shall  return  to  the  county 
auditor,  with  his  other  returns,  a  statement  upon  a  blank- 
to  be  furnished  by  such  auditor  for  that  purpose,  of  each 
place  in  his  jurisdiction  where  such  business  is  conducted, 
showing  the  name  of  the  person,  firm,  company,  corporation 
or  co-partnership  engaged  therein,  a  brief  and  accurate  de- 
scription of  the  premises  where  it  is  conducted,  and  by 
whom  owned.  Such  statement  shall  be  signed  and  verified 
by  such  person,  firm,  company,  corporation  or  co-partner- 
ship. (91.  v.  311  §  4.) 


Penalty  for 
failure   to 
make    returns. 


SEC.  5898.  If  such  person,  firm,  company,  corpora- 
tion or  co-partnership,  fails  or  refuses  to  furnish  the  re- 
quisite information  for  such  statement,  or  to  sign  or  verify 
it,  that  fact  shall  be  returned  by  the  assessor,  and  the  as- 
sessment shall  be  four  times  the  amount  provided  in  this 
chapter.  The  person,  firm,  company,  corporation  or  co- 
partnership entering  into  such  business  after  the  assessor 
has  made  such  return,  before  so  doing  shall  make  the  re- 
turn herein  required  to  the  county  auditor,  and,  failing  to 
do  so,  such  assessments  shall  be  four  times  the  amount 
provided  in  this  chapter.  (91  v.  311  §  4.) 


Informer 
to    receive 
50    per    cent, 
of   assess- 
ment. 


SEC.  5899.  A  person  furnishing  the  information  to 
the  county  auditor  upon  which  the  tax  is  recovered  against 
a  person,  firm,  company,  corporation  or  co-partnership  for 
selling,  exchanging  or  disposing  of  cigarettes,  cigarette 
wrappers  or  a  substitute  for  either,  or  attempting  to  do  so, 
without  having  paid  the  assessments  provided  in  this  chap- 
ter, shall  be  entitled  to  one-half  of  the  assessment  and  pen- 
alty so  recovered.  (91  v.  311  §  4.) 


Provisions 
as  to  cer- 
tain sections. 


SEC.  5902.  The  provisions  of  sections  sixty  hundred 
and  seventy-seven,  sixty  hundred  and  seventy-eight,  sixty 
hundred  and  seventy-nine,  sixty  hundred  and  eighty,  sixty 
hundred  and  eighty-five,  sixty  hundred  and  eighty-six  and 
sixty  hundred  and  ninety-two,  sixty-one  hundred  and  sixty- 
one  hundred  and  one  are  hereby  extended  to  this  chapter 
so  far  as  they  can  be  made  to  apply.-  (91  v.  314  §  n.) 


TAX    LAWS   OF   OHIO.  53 

INTOXICATING  LIQUORS. 

SKC.  6o<Si.  Each  assessor  shall  return  to  the  county  Assessors' 
auditor,  with  his  other  returns,  upon  a  blank  to  be  fur- 
nished by  the  auditor  for  that  purpose  a  statement,  as  to 
each  place  within  his  jurisdiction  where  such  business  is 
conducted,  showing  the  name  of. the  person,  corporation  or 
co-partnership  engaged  therein,  a  brief  and  accurate  de- 
scription of  the  premises  where  it  is  conducted,  and  by 
\vhom  owned.  Such  statement  shall  be  signed  and  verified 
before  the  assessor  by  such  person,  corporation,  or  co- 
partnership. (IOOY.  89  §  5.) 

SEC.  6082.  If  such  person,  corporation  or  co-partner-  Penalty 
ship,  on  demand,  refuses  or  fails  to  furnish  the  requisite 
information  for  the  statement,  or  to  sign  or  verify  it,  such 
fact  shall  be  returned  by  the  assessor,  and  thereupon  the 
assessment  on  said  business  shall  be  fifteen  hundred  dollars. 
If  such  assessment  is  not  paid  when  due,  there  shall  be 
added  a  penalty  thereto  of  twenty  per  cent  which  shall  be 
collected  therewith.  (100  v.  89  §  5.) 

SEC.  6083.  The  statement  named  in  section  sixty  hun-  statement  in 
dred  and  eighty-one,  shall  also  contain  the  following  ques-  such  return- 
tions  and  answers  thereto  : 

1.  Are  you,  or  if  a  firm,  is  any  member  of  your  firm 
an  alien  or  an  unnaturalized  resident  of  the  United  States? 

2.  Have  you,  or  has  any  member  of  your  firm  or  any 
officer  of  your  corporation,  ever  been  convicted  of  a  felony? 

.3.  Have  you,  within  the  past  twelve  months,  know- 
ingly permitted  gambling  to  be  carried  on,  in,  upon  or  in 
connection  with  your  place  of  business?  • 

4.  Have  intoxicating  liquors  been  sold  at  your  place 
of  business  to  minors,  except  on  the  written  order  of  their 
parents,  guardians  or  family  physicians,  or  to  persons  in- 
toxicated or  in  the  habit  of  getting  intoxicated,  within  the 
past  twelve  months,  with  your  knowledge? 

5.  Have  you  knowingly  permitted  improper   females 
to    visit    your   place    of   business    within    the   past    twelve 
months?     (100  v.  89  §  5.) 


CORPORATIONS  GENERALLY  AND  BANKS  AND 

BANKERS. 


CORPORATIONS   GENERALLY. 

SECTION 

5404.  Corporation  returns. 

5405.  Valuation   by  county  auditor;   apportion- 

ment. 

5406.  Duty  of  County  Auditor. 

BANKS  AND  BANKERS. 

5407.  "Bank"  and  "bankers"  defined. 


SECTION 

5408.  Shares  or  capital  of  banks,  incorporated 

or  unincorporated. 

5409.  Tax  on  real  estate  of  bank. 

5410.  Names    of    stockholders    and    shares    of 

each. 

5411.  Return  made  by  cashier,  etc.,  to  auditor. 

5412.  Auditor   to   fix   value   of  bank   shares   or 

property. 

5413.  When  bank  fails  to  make  return. 

5414.  Penalty  for  making  false  return. 


Corporation 
returns. 


Valuation 
by  county 
auditor. 


Apportion- 
ment. 


Duty  of 

county 

auditor. 


CORPORATIONS. 

SEC.  54°4-  The  president,  secretary,  and  principal  ac- 
counting officer  of  every  incorporated  company,  except 
banking  or  other  corporations  whose  taxation  is  specifically 
provided  for,  for  whatever  purpose  they  may  Jiave  been 
created,  whether  incorporated  by  a  law  of  this  state  or  not, 
shall  list  for  taxation,  verified  by  the  oath  of  the  person  so 
listing,  all  the  personal  property  thereof,  and  all  real  estate 
necessary  to  the  daily  operations  of  the  company,  moneys 
and  credits  of  such  company  or  corporation  within  the 
state,  at  the  true  value  in  money.  (102  v.  60.) 

SEC.  5405.  Return  shall  be  made  to  the  several  audi- 
tors of  the  respective  counties  where  such  property  ,is  sit- 
uated, together  with  a  statement  of  the  amount  thereof 
which  is  situated  in  each  township,  village,  city,  or  taxing 
district  therein.  Upon  receiving  such  returns,  the  auditor 
shall  ascertain  and  determine  the  value  of  the  property  of 
such  companies,  and  deduct  from  the  aggregate  sum  so 
found  of  each,  the  value  as  assessed  for  taxation  of  any 
real  estate  included  in  the  return.  The  value  of  the  prop- 
erty of  each  of  such  companies,  after  so  deducting  the 
value  of  all  the  real  estate  included  in  the  return,  shall  be 
apportioned  by  the  auditor  to  such  cities,  villages,  town- 
ships, or  taxing  districts,  pro  rata,  in  proportion  to  the 
value  of  the  real  estate  and  fixed  property  included  in  the 
return,  in  each  of  such  cities,  villages,  townships,  or  taxing 
districts.  The  auditor  shall  place  such  apportioned  valua- 
tion on  the  tax  duplicate  and  taxes  shall  be  levied  and  col- 
lected thereon  at  the  same  rate  and  in  the  same  manner 
that  taxes  are  levied  and  collected  on  other  personal  prop- 
erty in  such  township,  village,  city  or  taxing  district.  ( 102 
v.  60.) 

SEC.   5406.     The   auditor  of   each  county,   on   or  be- 
fore the  first  Monday  of  May,  annually,  shall  furnish  the 
president,  secretary,  principal  accounting  officer,  or  agent 
54 


TAX    LAWS   OF   OHIO. 

as  provided  in  the  next  two  preceding  sections,  the  neces- 
sary blanks  for  the  purpose  of  making  such  returns,  but 
neglect  or  failure  on  the  part  of  the  county  auditor  to  fur- 
nish such  blanks  shall  not  excuse  such  president,  secretary, 
accountant,  or  agent,  from  making  the  returns  within  the 
time  specified  herein.  If  the  county  auditor  to  whom  re- 
turns are  made  is  of  the  opinion  that  false  or  incorrect  val- 
uations have  been  made,  that  the  property  of  the  corpora- 
tion or  association  has  not  been  listed  at  its  full  value,  or 
that  it  has  not  been  listed  in  the  location  where  it  properly 
belongs,  or  if  no  return  has  been  made  to  the  county  audi- 
tor, he  must  have  the  property  valued  and  assessed.  This 
section  and  the  next  preceding  section  shall  not  tax  any 
stock  or  interest  held  by  the  state  in  a  joint  stock  company. 
(R.  S.  Sec.  2744.) 


55 


BANKS  AND  BANKERS. 

SEC.  5407.  A  company,  association,  or  person,  not  in- 
corporated  under  a  law  of  this  state  or  of  the  United 
States,  for  banking  purposes,  who  keeps  an  office  or  other 
place  of  business,  and  engages  in  the  business  of  lending 
money,  receiving  money  on  deposit,  buying  and  selling  bul- 
lion, bills  of  exchange,  notes,  bonds,  stocks  or  other  evi- 
dences of  indebtedness,  with  a  view  to  profit,  is  a  bank,  or 
banker,  within  the  meaning  of  this  chapter.  (R.  S.  Sec. 

2753.) 

SEC.  5408.  All  the  shares  of  the  stockholders  in  an 
incorporated  bank  or  banking  association,  located  in  this 
state,  incorporated  or  organized  under  the  laws  of  the  state 
or  of  the  United  States,  and  all  the  shares  of  the  stock- 
holders  in  an  unincorporated  bank,  located  in  this  state,  the 
capital  stock  of  which  is  divided  into  shares  held  by  the 
owners  of  such  bank,  and  the  capital  employed,  or  the  prop- 
erty representing  it,  in  an  unincorporated  bank  the  capital 
stock  of  which  is  not  divided  into  shares,  located  in  this 
state,  shall  be  listed  at  the  true  value  in  money,  and  taxed 
only  in  the  city,  ward,  or  village  where  such  bank  is  lo- 
cated. (R.  S.  Sec.  2762.) 

SEC.  5409.  The  real  estate  of  a  bank  or  banking  asso- 
ciation  shall  be  taxed  in  the  place  where  it  is  located,  in 
like  manner  as  the  real  estate  of  persons  is  taxed.  (R.  S. 
Sec.  2763.) 

SEC.  5410.  There  shall  be  kept  in  the  office  at  all 
times  where  the  business  of  such  bank  or  banking  associa- 
tion  is  transacted,  a  full  and  correct  list  of  the  names  and 
residences  of  the  stockholders  therein,  and  the  number  of 
shares  held  by  each,  which  at  all  times  during  business 
hours  shall  be  open  to  the  inspection  of  all  officers  who  are 
or  may  be  authorized  to  list  or  assess  the'  value  of  such 
shares  for  taxation.  (R.  S.  Sec.  2764.) 


;;Bank"  and 
defined" 


Shares  or 
capital  of 


|£rautedncor~ 


Tax  on  real 
estate  of 


Names  of 

*ffi]S£ 
of  each. 


TAX    LAWS   OF   OHIO. 


Return    made 
by   cashier, 
etc. ,    to 
auditor. 


SEC.  5411.  The  cashier  of  each  incorporated  bank, 
and  the  cashier,  manager  or  owner  of  each  unincorporated 
bank,  shall  return  to  the  auditor  of  the  county  in  which 
such  bank  is  located,  between  the  first  and  second  Mondays 
of  May,  annually,  a  report  in  duplicate  under  oath,  exhibit- 
ing in  detail,  and  under  appropriate  heads,  the  resources 
and  liabilities  of  such  bank  at  the  close  of  business  on  the 
Wednesday  next  preceding  the  said  second  Monday,  with  a 
full  statement  of  the  names  and  residences  of  the  stock- 
holders therein,  the  number  of  shares  held  by  each  and 
the  par  value  of  each  share,  and  of  the  amount  of  capital 
employed  by  unincorporated  banks,  not  divided  into  shares, 
and  name ,  residence  and  proportional  interest  of  each 
owner  of  such  banks.  (R.  S.  Sec.  2765.) 


Auditor  to 
fix  value   of 
bank   shares 
or  property. 


SEC.  5412.  Upon  receiving  such  report  the  county 
auditor  shall  fix  the  total  value  of  the  shares  of  such  banks, 
and  the  value  of  the  property  representing  the  capital  em- 
ployed by  unincorporated  banks,  the  capital  stock  of  which 
is  not  divided  into  shares,  each,  according  to  their  true 
value  in  money,  and  deduct  from  the  aggregate  sum  so 
found,  of  each,  the  value  of  the  real  estate  included  in  the 
statement  of  resources  as  it  stands  on  the  duplicate.  There- 
upon he  shall  make  and  transmit  to  the  annual  state  board 
of  equalization  for  banks  a  copy  of  the  report  so  made  by 
the  cashier,  manager  or  owner  with  the  valuation  of  such 
shares  or  property  representing  capital  employed  as  so 
fixed  by  the  auditor.  (R.  S.  Sec.  2766.) 


When  bank 
fails    to 
make   return. 


SEC.  5413.  If  a  bank  fails  to  make  and  furnish  to  the 
county  auditor  the  statement  required,  within  the  time 
herein  fixed,  the  auditor  shall  examine  the  books  of  the 
bank;  and  also  any  officer  or  agent  thereof  under  oath, 
with  such  other  persons  as  he  deems  proper,  and  makes 
such  statement.  The  auditor  shall  have  like  powers  and 
the  probate  judge  of  the  county  shall  exercise  like  powers, 
and  perform  like  duties  in  aid  of  the  auditor  in  the  per- 
formance of  his  duties  under  this  section,  as  are  authorized 
by  law  in  cases  where  the  county  auditor  is  informed,  or 
has  reason  to  believe,  that  any  person  has  failed  to  make  a 
return,  or  has  made  a  false  return  for  taxation.  The  state- 
ment so  made  out  by  the  auditor  shall  stand  as  the  state- 
ment required  to  be  made  by  the  cashier.  (R.  S.  Sec. 

2769.) 


Penalty  for 
making   false 
return. 


SEC.  5414.  A  bank  officer  who  fail's  to  make  out  and 
furnish  to  the  county  auditor  the  return  required  by  section 
fifty-four  hundred  and  eleven,  or  wilfully  makes  a  false 
statement  in  such  return,  shall  forfeit  not  more  than  one 
hundred  dollars  together  with  the  costs  and  other  expenses 
incurred  by  the  auditor  or  other  proper  officer  in  obtain- 
ing such  statement.  (R.  S.  Sec.  2769.) 


TAX    LAWS   OF   OHIO. 


ASSESSMENT  OF  REAL  ESTATE. 

.  5548.  Each  county  is  made  the  unit  for  assessing 
real  estate  for  taxation  purposes.  The  county  auditor  in 
addition  to  his  other  duties,  shall  be  the  assessor  for  all  the 
real  estate  in  his  county  for  purposes  of  taxation,  provided 
that  nothing  herein  shall  affect  the  power  conferred  upon 
the  tax  commission  of  Ohio  in  the  matter  of  the  valuation 
and  assessment  of  the  property  of  any  public  utility.  Upon 
the  taking  effect  of  this  act,  on  or  before  the  second  Mon- 
day in  April,  1917,  and  annually  thereafter  between  the 
first  day  of  January  and  the  first  day  of  February,  the 
county  auditor  shall  ascertain  whether  the  real  property  in 
each  township,  village,  ward,  or  assessment  district,  as  pro- 
vided in  section  3349  of  the  General  Code,  is  assessed  for 
taxation  at  its  true  value  in  money,  as  the  same  then  ap- 
pears on  the  tax  duplicate.  If  he  finds  that  it  is  assessed  at 
its  true  value  in  money,  in  any  such  township,  village,  ward, 
or  assessment  district,  he  shall,  subject  to  the  provisions 
hereinafter  made,  enter  such  valuation  upon  the  tax  list  and 
duplicate  for  the  current  year.  In  such  event  and  unless 
he  finds  that  such  property  is  not  assessed  at  its  true  value 
in  money,  in  each  such  division,  such  assessments  shall  con- 
titute  the  valuation  for  taxation  for  the  current  year,  sub- 
ject to  the  provisions  hereinafter  made.  Said  county  audi- 
tor shall  submit  his  findings  concerning  the  valuation  of 
such  real  estate  to  the  board  of  county  commissioners  of  his 
county,  and  said  board  shall,  at  a  hearing  fixed  within  not 
less  than  ten  nor  more  than  twenty  days  thereafter,  con- 
firm, modify,  or  set  aside  the  same  by  order  entered  on  the 
journal  of  said  board.  Notice  of  such  hearing  shall  be 
given  by  publication  in  a  newspaper  of  general  circulation 
in  the  county.  If  by  such  order  it  is  determined  that  the 
real  estate  in  any  such  subdivision  is  not  on  the  duplicate 
at  its  true  value  in  money,  then  such  county  auditor  shall 
proceed  to  assess  such  real  estate  in  such  subdivision  or 
subdivisions.  Such  assessment  shall  also  be  made  by  him 
in  any  such  subdivision  upon  the  filing  of  a  petition  there- 
for with  the  county  auditor  signed  by  not  less  than  twenty- 
live  freeholders  in  such  subdivision,  or  by  the  board  of 
trustees  in  any  such  township,  or  by  the  council  of  any  such 
village.  Such  petition  may  be  filed  at  any  time  after  Jan- 
uary first  of  any  year,  but  not  later  than  the  fourth  Mon- 
day in  April.  1917,  and  the  first  Monday  in  March  annually 
thereafter.  The  county  auditor  shall  cause  to  be  made  the 
necessary  abstracts  from  books  of  his  office,  containing  such 
description  of  real  estate  in  such  subdivisions,  together  with 
such  plat-books  and  lists  of  transfers  of  title  to  land  as  the 
county  auditor  deems  necessary  in  the  performance  of  his 
duties  in  valuing  such  property  for  taxation.  Such  ab- 
stracts, plat-books  and  lists,  shall  be  in  such  form  and  de- 
tail as  the  tax  commisison  of  ( )hio  may  prescribe.  The 


57 


County  auditor 
shall    be 
assessor  of 
real    estate. 


Action  of 
county  com- 
missioners on 
finding  of 
county 
auditors. 


Assessment 
upon    pe- 
tition. 


Abstracts  and 
plat    books. 


TAX    LAWS   OF   OHIO. 


Employment 
of   experts 
by    county 
auditors. 


County    au- 
ditor   may 
value  any 
part   of   real 
estate    when. 


county  auditor  is  empowered  to  appoint  and  employ  such 
expert  assistants  and  clerks,  or  other  employes,  as  he  may 
deem  necessary  to  the  performance  of  his  duties  as  such 
assessor;  the  amount  to  be  expended  in  the  payment  of 
their  compensation,  to  be  fixed  and  determined  by  the 
county  commissioners.  If,  in  the  opinion  of  the  county 
auditor,  the  board  of  county  commissioners  shall  fail  to  pro- 
vide a  sufficient  amount  for  their  compensation,  he  may 
make  application  to  any  judge  of  the  common  pleas  court 
of  his  county  for  an  additional  allowance,  and  the  addi- 
tional amount  of  compensation,  allowed  by  such  court,  if 
any,  shall  be  duly  certified  to  the  board  of  county  com- 
missioners and  the  same  shall  be  final.  The  salaries  and 
compensation  of  such  employes  shall  be  paid,  upon  the 
warrant  of  the  auditor,  out  of  the  general  fund  of  the 
county.  Such  experts  and  other  employes,  in  addition  to 
their  other  duties,  shall  perform  such  services  as  the 
county  auditor  may  direct,  in  ascertaining  such  facts, 
description,  location,  character,  dimensions  of  buildings 
and  improvements,  and  such  other  circumstances  reflect- 
ing upon  the  value  of  such  real  estate,  as  will  aid  the 
county  auditor  in  fixing  its  true  value  in  money.  Said 
county  auditor  may  also,  if  he  deems  it  necessary  or  ad- 
visable, summon  and  examine  any  person  under  oath  in 
respect  to  any  matter  pertaining  to  the  value  of  any  real 
property  within  the  county.  If,  upon  the  taking  effect  of 
this  act  there  are  not  sufficient  funds  in  the  treasury  of 
any  county  to  provide  for  the  requirements  of  this  section 
for  the  year  1917,  the  county  commissioners  may  borrow 
the  amount  so  required,  and  issue  certificates  of  indebted- 
ness therefor,  payable  not  later  than  three  years  from  the 
date  thereof,  together  with  interest  thereon,  payable  semi- 
annually,  at  a  rate  not  in  excess  of  six  per  cent,  per  an- 
num. 

SEC.  5548-1.  After  the  assessment  has  been  made 
by  the  county  auditor  of  all  the  real  estate  in  any  sub- 
division as  herein  provided,  it  shall  thereafter  be  the  duty 
of  such  county  auditor  at  any  time  to  revalue  and  assess 
any  part  of  the  real  estate  contained  in  such  subdivision 
where  he  finds  that  the  same  has  changed  in  value,  or  is 
not  on  the  duplicate  at  its  true  value  in  money,  and  in 
such  case  he  shall  determine  the  true  value  thereof  in 
money,  as  herein  provided  for  assessing  the  entire  prop- 
erty in  any  such  subdivision.  In  such  case  the  county 
auditor  shall  notify  the  owner  of  such  real  estate,  or  the 
person  in  whose  name  the  same  stands  charged  on  the 
duplicate  of  his  intention  to  reassess  such  real  estate  and 
of  the  change  in  valuation  thereof  in  such  reassessment, 
and  in  case  the  owner  of  such  real  estate  is  not  satisfied 
with  such  reassessment,  the  same  shall  be  heard  at  the 
next  ensuing  session  of  the  county  board  of  revision,  and 
such  owner  shall  have  the  right  to  appeal  therefrom  to  the 
tax  commission  of  Ohio  as  provided  in  other  cases. 


TAX    LAWS  OF   OHIO. 


Sections  5549,  5550,  5551  and  5552,  relating  to  the 
preparation  of  maps  and  plats,  are  still  in  force.  See  Gen- 
eral Code. 

Section  5553,  relating  to  the  procuring  of  an  accurate 
description  of  real  estate,  is  still  in  force.  See  General 
Code. 

Sec.    5554-     The   county    auditor,    in    all   cases,    from    Assessment 
the  best  sources  of  information  within  his  reach,  shall  de-   JSdft°o"sty 
termine,   as   near  as  practicable,   the   true   value   of   each   how  made- 
separate  tract  and  lot  of  real  property  in  each  and  every 
district,  according  to  the  rules  prescribed  by  this  chapter 
for  valuing  real  property.     He  shall  note  in  his  plat-book, 
separately,    the   value   of    all    dwelling   houses,   mills    and 
other    buildings,    which    exceed    one    hundred    dollars    in 
value,  on  any  tract  or  plat  of  land  not  incorporated,  or  on 
any  land  or  lot  of  land  included  in  a  municipal  corporation, 
which  shall  be  carried  out  as  a  part  of  the  value  of  such 
tract.     He   shall  also   enter   therein   the   number   of   acres 
of  arable  or  plow  land,  meadow  and  pasture  land  and  wood 
nd  uncultivated  land,  in  each  tract,  as  near  as  possible. 


59 


SEC.   5555.     The  county  auditor  shall  ascertain  from    Mortgage 
the  owner  or  agent,  the  amount  of  the  mortgage  indebted-   SuSy  au-SS; 
ness  upon  each  tract  and  lot  in  any  district.     The  blanks   ditor  shall 

,-  i  /•      1   *  t      i  ssccrtciin. 

necessary  for  the  purpose  of  this  and  the  next  two  pre- 
ceding sections  shall  be  furnished  by  the  county  auditor, 
and  paid  for  by  the  county  commissioners  out  of  the 
county  treasury. 

SEC.   5556.     When   an   original   survey,  section,   tract,    platting  of 
or  lot  has  become  divided  into  such  small  parcels  or  frac-    Jy^jnty" 
tions,   as   to   render  the   description   of   the   several   parts   auditor. 
thereof  indefinite  and  doubtful,  the  county  auditor  when 
appraising  any   such   survey  and  section,   tract,  or  lot,  or 
part  thereof,   so  divided,   shall   cause  the  said  section,  or 
such  parts  thereof  as  may  be  necessary,  to  be  accurately 
platted  and  laid  out  into  such  subdivisions,  as  the  different 
titles  to  the  land  therein  may  require,  and  number  the  said 
fractions   or   subdivisions   as    fractions   or   subdivisions   of    , 
said   section,  tract,   or  lot  or  part  thereof,  or  such  parts 
thereof  as  may  be  subdivided,  and  deliver  the  plat  so  num- 
bered to  the  recorder  of  the  county  who  shall  accurately 
record   it.     From  and  after  such   record   has  been  made, 
the   numbers    so   given    to   said    subdivisions   or    fractions 
shall    be   sufficient    description    of    land    so    platted,    num- 
bered, and  recorded,  for  all  purposes  of  taxation  and  con- 
veyancing. 

Sections  5557,  5558  and  5559  are  still  in  force.     See 
General  Code. 


SEC.  556°-     Each    separate    parcel    of    real    property   How  land  to 
shall  be  valued  at  its  true  value  in  money,  excluding  the   be  valued- 


6o 


TAX   LAWS   OF   OHIO. 


Deduction  for 
roads  and 
canals. 


County 
auditor  may 
examine 
buildings 
and   struc- 
tures. 


Assessments 
of   new 
additions. 


value  of  the  crops  growing  thereon.  The  price  for  which 
such  real  property  would  sell  at  auction,  or  at  forced  sale, 
shall  not  be  taken  as  the  criterion  of  the  true  value,  and 
where  the  fee  of  the  soil  of  a  tract,  parcel  or  lot  of  land, 
is  in  any  person  natural  or  artificial,  and  the  right  to  min- 
erals therein  in  another,  it  shall  be  valued  and  listed  agree- 
ably to  such  ownership  in  separate  entries,  specifying  the 
interest  listed  and  be  taxed  to  the  parties  owning  different 
interests,  respectively.  (R.  S.  Sec.  2792.) 

SEC.  5561.  The  county  auditor  shall  deduct  from  the 
value  of  such  tracts  of  land,  as  provided  in  the  next  pre- 
ceding section,  lying  outside  of  municipal  corporations, 
the  amount  of  land  occupied  and  used  by  a  canal  or  used 
as  a  public  highway,  at  the  time  of  such  assessment. 

SEC.  5564.  For  the  purpose  of  enabling  the  county 
auditor  to  determine  the  value  of  buildings  and  other  im- 
provements, he  may  enter,  by  himself  or  deputy,  with  the 
consent  of  the  owner  or  occupant  thereof,  and  fully  ex- 
amine all  buildings  and  structures  of  every  kind  which 
are  by  this  title  either  liable  to  or  exempt  from  taxation. 

SEC.  5568.  When  any  person  lays  out  a  village,  or 
city,  or  any  addition  thereto,  or  any  subdivision  of  any 
lot  or  tract  of  land,  before  the  plat  thereof  is  recorded,  he 
shall  present  it  to  the  county  auditor,  who  shall  assess  and 
return  the  true  valuation  of  each  lot  or  parcel  of  land 
described  in  such  plat  in  like  manner  as  new  structures 
are  valued.  Thereupon  such  lots  or  parcels  shall  be  en- 
tered on  the  tax  list  in  lieu  of  the  land  included  therein. 


Return  of 
exempt    real 
estate. 


County 
auditor  shall 
correct  errors 
in    real 
estate  dupli- 
cate. 


SEC.  5570.  An  assessor,  at  the  time  of  making  the 
assessment  of  real  property  subject  to  taxation,  shall  en- 
ter in  a  separate  list  pertinent  descriptions  of  all  burying 
grounds,  public  school  houses,  houses  used  exclusively  for 
public  worship,  institutions  of  purely  public  charity,  and 
public  buildings  and  property  used  exclusively  for  any 
public  purpose,  with  the  lot  or  tract  of  land  on  which  such 
house,  institution  or  public  building  is  situated,  and  which 
are  exempt  from  taxation.  He  shall  value  such  houses, 
buildings,  property,  and  lots  and  tracts  of  land  at  their 
true  value  in  money,  in  like  manner  as  he  is  required  to 
value  other  real  property,  designating  in  each  case  the 
township,  city  or  village,  and  number  of  the  school  dis- 
trict, or  the  name  or  designations  of  the  schopl,  religious 
society,  or  institution  to  which  each  house,  lot,  or  tract 
belongs.  If  such  property  is  held  and  used  for  other  pub- 
lic purposes,  he  shall  state  by  whom  or  how  it  is  held. 
(R.  S.  Sec.  2799.) 

SEC.  2588.  The  county  auditor  from  time  to  time 
shall  correct  any  clerical  errors  which  he  discovers  in  the 
tax  list,  in  the  name  of  the  person  charged  with  taxes,  the 
valuation,  description  or  quantity  of  any  tract,  lot  or  par- 


TAX    LAWS   OF   OHIO. 


6l 


eel  of  land  or  improvements  thereon,  minerals  or 
mineral  rights  therein,  or  in  the  valuation  of  any  personal 
property,  or  when  property  exempt  from  taxation  ha> 
been  listed  therein,  and  enter  such  corrections  upon  the 
tax  list  and  duplicate. 

SKC.    5571.     A    county    auditor,    from    time    to    time,    Same, 
shall  correct  any  clerical  errors  which  he  may  discover  in 
the   name  of  the  owner,   in   the  valuation,   description,   or 
quantity  of  any  tract  or  lot  contained  in  the  list  of  real 
property  in  his  county. 

SEC.  5573.     If  the  county  auditor  discovers  that  any   County 
tract  of  land  or  any  lot  or  part  of  either,  has  been  omitted,   !Jd' 
he  shall  add  it  to  the  list  of  real  property,  with  the  name   real  estate, 
of  the  owner,  and  ascertain  the  value  thereof  and  place  it 
opposite  such  property. 

In  such  case  he  shall  add  to  the  taxes  of  the  current 
year  the  simple  taxes  of  each  and  every  preceding  year 
in  which  the  property  has  escaped  taxation,  not  exceeding, 
however,  five  years,  unless  in  the  meantime  the  property 
hanged  ownership,  in  which  case  only  the  taxes 
chargeable  since  the  last  change  of  ownership  shall  be 
added ;  or  the  owner  thereof,  if  he  desires,  may  pay  the 
amount  of  such  taxes  into  the  county  treasury,  on  the 
order  of  tSui  auditor. 

SEC.  5576.     Such  county  auditor,  if  he  ascertains  that  County 
a  mistake   was  made  in  the  value  of  an  improvement  or  correct  Sis- 
betterment  of  real  property,  or  that  the  true  value  thereof  takes  in 
was   omitted,   shall   return  the   correct  value,   having  first  iVmpUrove°ments. 
given  notice  to  the  owner  or  agent  thereof,  of  his  intention 
so  to  do. 

SEC.   5577.     Additions  made  by  such  auditor  in  con-    Same, 
formity  to  the  provisions  of  the  next  two  preceding  sec- 
tions shall  be  listed  upon  the  grand  duplicate  of  the  county 
and  placed   in  the  hands  of  the  county  treasurer  for  col- 
lection. 

Si:c.  2591.  Whenever,  after  the  second  Monday  of  Deduction 
April,  and  before  the  first  day  of  October,  in  any  year,  it  \l°™ fvQ?lu' 
is  made  to  appear  to  the  county  auditor,  bv  the  oath  of  the  injured  or 

.  J      f          «      •«  «<  destroyed 

owner,  or  one  ot  the  owners,  of  a  building  or  structure,  property, 
land,  orchard,  timber,  ornamental  trees  or  groves,  or 
tangible  personal  property,  or  by  the  affidavit  of  two  dis- 
interested persons,  resident >  of  the  township,  city  or  vil- 
lage in  which  the  same  is  or  was  situated,  that  such  build- 
ing, structure,  land,  orchard,  timber,  ornamental  trees  or 
groves,  or  tangible  personal  property  is  listed  for  taxation 
for  the  current  year,  and  has  been  destroyed  or  injured 
by  fire,  flood,  tornado,  or  otherwise,  after  the  first  Mon- 
day of  April  of  the  current  year,  he  shall  investigate  the 
matter,  and  deduct  from  the  valuation  of  the  property  of 


62 


TAX    LAWS   OF    OHIO. 


the  owner  of  such  destroyed  property,  on  the  tax  list  for 
the  current  year,  an  amount  which,  in  his  judgment,  fairly 
represents  the  extent  of  the  injury  or  destruction;  pro- 
vided, however,  that  no  such  deduction  shall  be  made  in 
the  case  of  an  injury  to,  or  destruction  of  a  building, 
structure,  land,  orchard,  timber,  ornamental  trees  or 
groves,  resulting  in  damage  of  less  than  one  hundred  dol- 
lars, nor  shall  any  deduction  be  made  for  or  on  account  of 
any  damage  or  loss  which  is  covered  by  insurance,  nor  on 
account  of  any  sheep  killed  by  dogs.  The  county  auditor 
shall  certify  the  deductions  made  by  him  under  the  pro- 
visions of  this  section  to  the  county  treasurer,  who  shall 
correct  tax  list  and  duplicate  in  accordance  therewith. 


Annual  list 
of  changes 
in    real 
estate. 


SEC.  5607.  On  or  before  the  I5th  day  of  August,  an- 
nually, the  county  auditor  shall  cause  to  be  printed  a  list 
showing  all  changes  made  in  the  assessment  of  any  tract, 
lot  or  parcel  of  real  estate,  or  improvement  thereon  or 
minerals  or  mineral  rights  therein,  and  shall  cause  a  copy 
of  such  list  to  be  mailed  to  each  owner  whose  assessment 
has  been  changed,  if  known,  and  if -not,  then  to  his  agent, 
if  known. 


Quadrennial 
list  of  real 
estate. 


SEC.  5608.  On  or  before  the  first  day  of  September, 
nineteen  hundred  and  sixteen,  and  every  fourth  year  there- 
after, the  county  auditor  shall  cause  to  be  printed  separate 
lists  showing  the  assessment  of  all  real  estate  in  each 
ward  in  municipal  corporations  divided  into  wards,  and 
in  each  township  and  municipal  corporation  not  divided 
into  wards,  in  his  county.  Such  lists  shall  be  in  such  form 
and  shall  contain  in  detail  such  information  as  the  tax 
commission  of  Ohio  may  prescribe.  The  county  auditor 
shall  cause  a  copy  thereof  to  be  mailed  to  each  owner  of 
real  estate  in  the  ward,  township  or  municipal  corpora- 
tion, if  known,  and  if  not  known,  then  to  his  agent,  if 
known.  In  such  years  the  county  auditor  shall  not  print 
and  mail  the  lists  provided  for  in  the  next  preceding  sec- 
tion. 


County 
hoard  of 
revision. 


Same;  em- 
ployes _  com- 
pensation and 
expenses. 


BOARDS  OF  REVISION. 

SEC.  5580.  The  county  treasurer,  county  auditor  and 
the  president  of  the  board  of  county  commissioners  of 
each  county  shall  constitute  a  county  board  of  revision. 

SEC.  5585.  The  compensation  of  the  experts,  clerks 
and  other  employes  of  the  county  boards  of  revision  shall 
be  paid  monthly  upon  -the  certificate  of  the  county  audi- 
tor or  county  board  of  revision,  as  the  case  may  be.  The 
contingent  expenses  of  the  county  auditor  and  county 
board  of  revision,  including  postage,  and  express  charges, 
their  actual  and  necessary  traveling  expenses  and  those  of 
their  deputies,  experts,  clerks  or  employes  on  official  busi- 
ness outside  of  the  county,  when  required  by  orders  issued 


.' 


TAX    LAWS   OF   OHIO. 


by  the  tax  commission  of  Ohio,  shall  be  allowed  and  paid 
as  other  claims  against  the  county. 

SEC.  5587.     County  boards  of  revision  shall,  during  the    same;  Of- 
time  fixed  for  their  sessions  keep  their  offices  open  during   s'ervice^V 
the  business  hours  on  each  business  day,  and  their  experts,   employes, 
clerks  and  other  employes  shall,  during  their  term  of  office, 
or  periods  of  service  or  employment,   devote  their  entire 
time   to  their   respective   duties;   provided,   however,   that 
county  boards  of  revision  may,  with  the  approval  of  the 
tax  commission  of  Ohio,  employ  experts,  clerks  or  other 
employes  with  the  understanding  that  they  shall  devote  a 
part  only  of  their  entire  time  to  their  respective  employ- 
ments. 

SECTION  5589.     The  county  commissioners  shall  fur-   Same;  office 

•    i      f         ,i  ,  1        r  •    •  •  1  1     equipment 

nish  for  the  county  board  of  revision  in  each  county,  and  and  supplies, 
its  experts,  clerks  and  employes,  suitable  office  rooms  at 
the  county  seat  and  shall  furnish  the  county  auditor  for 
his  own  office  and  for  the  county  board  of  revision,  all 
maps,  plats,  stationery,  blank  forms,  books,  supplies,  fur- 
niture and  other  equipment  necessary  for  the  proper  dis- 
charge of  its  duties  and  for  the  preservation  and  safe- 
keeping of  its  books,  records  and  files.  Provided,  how- 
ever, that  the  maps,  plats,  stationery,  blank  forms  and 
other  supplies  and  equipment  used  by  the  county  auditor 
shall,  as  far  as  practicable,  be  used  also  by  the  county 
board  of  revision. 


SEC.  5592.     Each  county  board  of  revision  shall  or-   Same;  °rgani- 
ganize  annually,  on  the   second  Monday   in  June,  by  the   meetings? 
election  of  a  chairman  for  the  ensuing  year^    The  county 
auditor  shall  be . the  secretary  of  the  board  of  revision.    He 
shall  call  the  board  together  as  often  as  necessary  during 
any  year,  and  shall  keep  an   accurate  record  of  the  pro- 
ceedings of  the  board  in  a  book  to  be  kept  for  the  purpose 
and  perform  such  other  duties  as  may  be  incident  to  the 
position. 

SEC.  5594.     Each  county  board  of  revision  shall  ap-    same;  tax 
point   such    number   of   experts,    clerks    and    employes    as    commission  to 
may,  from  time  to  time,  be  prescribed  for  it  by  the  tax   number  of 
commission  of  Ohio.     Such  experts,  clerks  and  employes  emPloyes- 
shall  hold  their  employment  for  such  time  as  may  be  pre- 
scribed by  the  tax  commission  of  Ohio.     The  compensa- 
tion of  such  experts,  clerks  and  employes   shall  be  fixed 
by  the  board  of  county  commissioners. 


SEC.  5595.     A  majority  of  a  county  board  of  revision    Same; 
shall  constitute  a  quorum  to  hear  and  determine  any  com-   quorum, 
plaint,  and  any  vacancy  shall  not  impair  the  right  of  the 
remaining  members  of  such  board  to  exercise  all  the  pow- 
ers thereof  so  long  as  a  majority  remains. 


TAX    LAWS   OF   OHIO. 


Same;  may 
call    wit- 


Same; shall 
hear   com- 
plaints   cur- 
rent   year 
and   pending 
from    preced- 
ing year. 


Same;   may 
investigate 
all   assess- 
ments  of 
current  year. 


Shall  give 
notice  of 
increase. 


SEC.  5596.  The  county  board  of  revision  shall  in  all 
respects  be  governed  by  the  laws  respecting  the  valuation 
of  real  and  personal  property  and  shall  make  no  change 
of  any  valuation  except  in  accordance  with  such  laws. 
The  county  board  of  revision  may  call  persons  before  it 
and  examine  them  under  oath  as  to  their  own  or  other's 
property,  moneys,  credits  and  investments  to  be  placed  on 
the  tax  list  and  duplicate  for  taxation,  or  the  value  thereof. 
If  a  person  notified  to  appear  before  the  board  refuses  or 
neglects  to  appear  at  the  time  required,  or  appearing,  re- 
fuses to  be  sworn  or  answer  any  questions  put  to  him  by 
the  board  or  by  its  order,  the  chairman  of  the  board  shall 
make  complaint  thereof,  in  writing,  to  the  probate  judge 
of  the  county,  who  shall  proceed  against  such  person  in 
like  manner  as  is  provided  for  in  the  last  subdivision  of 
chapter  three,  title  one,  part  second,  of  the  General  Code. 

SEC.  5597.  It  shall  be  the  duty  of  the  board  of  re- 
vision to  hear  complaints  relating  to  the  assessment  made 
during  the  current  year  of  both  real  and  personal  property 
laid  before  it  by  the  county  auditor  and  it  shall  investigate 
all  such  complaints  and  may  increase  or  decrease  any  such 
valuation  or  correct  any  assessment  complained  of,  or  it 
may  order  a  reassessment  by  the  original  assessing  officer. 
Such  board  of  revision  shall  also  hear  and  determine  com- 
plaints pending  from  the  preceding  year. 

SEC.  5598.  The  county  board  of  revision  shall  have 
power  to  investigate  all  assessments  on  the  tax  list,  with 
respect  to  the  amount  of  property  listed  as  well  as  with 
respect  to  the  valuation  at  which  the  same  is  listed,  in 
which  real  or  personal  property  has  been  assessed  or  listed 
for  taxation  for  the  current  year,  but  not  assessments,  ad- 
ditions or  corrections  herafter  made  by  the  tax  commis- 
sion of  Ohio. 

SEC.  5599.  The  county  board  of  revision  shall  not 
increase  any  valuation,  nor  increase  the  listed  amount 
of  any  taxable  property  without  giving  notice  to  the  per- 
son in  whose  name  the  property  affected  thereby  is  listed, 
and  affording  him  an  opportunity  to  be  heard.  Such  no- 
tice shall  describe  the  real  or  personal  property  the  tax 
value  of  which  is  to  be  acted  upon,  by  the  description 
thereof  as  carried  on  the  tax  list  of  the  current  year,  and 
shall  state  the  name  in  which  it  is  listed ;  and  shall  be 
served  by  delivering  a  copy  thereof  to  the  person  or  per- 
sons interested,  •  or  by  leaving  a  copy  at  the  usual  place 
of  residence  or  business  of  such  pe'rson  or  persons,  or  by 
sending  the  same  by  registered  letter,  mailed  to  the  ad- 
dress of  such  person  or  persons.  If  no  such  place  of  resi- 
dence or  business  is  found  in  the  county,  then  such  copies 
shall  be  delivered  or  mailed  to  the  agent  in  charge  of  such 
property.  If  no  such  agent  is  found  in  the  county,  such 
notice  shall  be  served  by  advertisement  thereof  inserted 


once    ii 


TAX    LAW'S    OF    OHIO. 


once  in  a  newspaper  of  general  circulation  in  the  county 
in  which  the  property  is  situated.  Notices  to  the  respec- 
tive persons  interested  in  different  properties  may  he 
united  in  one  advertisement  under  the  same  general  head- 
ing. Notices  served  in  accordance  with  any  of  the  ahove 
provisions  shall  'he  sufficient. 

SKI  .    5(101.      The   county    board    of    revision    shall    not    Decrease  shall 
decrease  any  valuation  complained  of  nor  reduce  the  listed    without 'writ* 
amount  of  any  taxable  property  complained  of,  unless  the    Ja?{onppll~ 
party  affected  thereby,  or  his  agent,  makes  and  files  with 
the  board  a   written   application  therefor,   verified  by  oath 
showing  the  facts  upon  which  it  is  claimed  such  decrease 
or  reduction  should  be  made. 


SEC.   5602.     The  county  board  of   revision   shall  cer- 
tify its  action  to  the  county  auditor,  who  shall  correct  the    bTcertlfied 
tax  list  and  duplicate  according  to  the  deductions  and  ad-    aud^tors0""^ 
ditions  ordered  by  the  board  in  the  manner  provided  by 
law  for  making  corrections  thereof.     If  the  tax  duplicate 
has  been  delivered  to  the  county  treasurer,  the  county  au- 
ditor shall  certify  such  corrections  to  him  and  he  shall  en- 
ter such  corrections  on  his  tax  duplicate. 

SMC.  5^03.  The  county  board  of  revision  shall  take  Full  minutes 
full  minutes  of  all  evidence  given  before  the- board  and 
may  cause  the  same  to  be  taken  in  shorthand  and  ex- 
tended in  typewritten  form.  The  secretary  of  the  board 
shall  preserve  in  his  office  separate  records  of  all  minutes 
and  documentary  evidence  offered  on  each  complaint. 

SMC.   5604.     When  the  county  board  of   revision  dis-    Omissions 
covers   or  has   its   attention   called   to   the    fact   that,   in   a    JSi 
current  year  or  in  any  year  during  the  five  years  next  pre- 
ceding, any  taxable  land,  building,  structure,  improvement,    and  reported, 
minerals,  mineral   rights,   personal  property   or  other  tax- 
able property  in  the  county,  has  escaped  taxation  or  been 
listed  for  taxation  at  less  than  its  true  value  in  money,  the 
board  may  investigate  the  same  and  report  to  the  county 
auditor  all  facts  and  information  in  its  possession  relating 
to    the    same.      The    count}'    auditor    shall    make    such    in- 
quiries and   corrections   as  he  is  authorized   and   required 
by  law  to  make  in  other  cases  in  which  real  and  personal 
property    has    escaped   taxation,    or    has    been    improperly 
listed  or  valued  for  taxation. 

SEC.  5605.  On  the  second  Monday  of  June,  an-  Examination 
nually,  the  county  auditor  shall  lay  before  the  county 
board  of  revision  the  statements  and  returns  of  personal 
property  received  by  him  for  the  current  year,  and  such 
board  shall  forthwith  proceed  to  examine  and  revise  the 
statements  and  returns  of  such  property.  If  the  board 
finds  any  statement  or  return  of  personal  property  to  be 
erroneous,  either  in  the  'amount  of  property,  moneys,  crecl- 

T.  i,.  *5 


66  TAX   LAWS   OF   OHIO. 

its,  investments  in  bonds,  stocks,  joint  stock  companies  or 
otherwise,  listed  in  the  name  of  any  person,  company, 
firm,  partnership,  association  or  corporation,  or  in  the  valua- 
tion of  any  item  or  items  thereof,  it  shall  correct  such  state- 
ment or  return,  by  listing  thereon  any  omitted  property 
and  giving  to  it,  as  well  as  to  any  property  that  has  been 
listed  therein  but  which  has  been  incorrectly  valued,  the 
true  value  in  money  thereof,  and  by  omitting  therefrom 
property  improperly  listed  thereon.  The  county  auditor 
shall  add  to  any  such  statement  or  return,  any  dog 
omitted  therefrom.  On  the  first  Monday  of  July,  an- 
nually, the  county  auditor  shall  lay  before  the  county 
board  of  revision  the  returns  of  his  assessment  of  any 
real  property  for  the  current  year,  and  such  board  shall 
forthwith  proceed  to  revise  the  assessment  and  returns  of 
such  real  property.  If  the  board  finds  that  any  tract,  lot 
or  parcel  of  land  or  any  buildings,  structures  or  improve- 
ments thereon,  or  any  minerals  therein,  or  rights  thereto 
have  been  improperly  listed,  either  in  the  name  of  the 
owner,  the  description  or  quantity  thereof,  or  have  been 
incorrectly  valued,  or  have  been  omitted  and  not  yet  val- 
ued, it  shall  make  the  necessary  corrections  and  shall  give 
to  each  such  tract,  lot  or  parcel  of  land,  or  any  building, 
structures  or  improvements  thereon  or  any  minerals 
therein  or  rights  thereto,  incorrectly  valued  or  omitted, 
the  true  value  in  money  thereof.  The  county  auditor  shall 
not  make  up  his  tax  list  and  duplicate,  nor  advertise  as 
provided  in  section  5606  of  the  General  Code,  until  the 
board  of  revision  has  completed  its  work  under  this  sec- 
tion and  has  returned  to  the  auditor  all  the  statements  and 
returns  laid  before  it  with  the  revisions  and  corrections 
thereof,  as  made  by  it. 

Notice  of  SEC.  5606.     When   the   board   of    revision    has    com- 

ofmepquaii?a-  pleted  its  work  of  equalization  and  has  transmitted  the 
'hren  h°w  statements  and  returns  to  him,  the  county  auditor  shall 
give  notice,  by  advertisement  in  two  newspapers,  of  op- 
posite politics,  published  in  and  of  general  circulation, 
throughout  the  county,  that  the  tax  statements  and  re- 
turns for  the  current  year  have  been  revised  and  the  val- 
uations completed  and  are  open  for  public  inspection  in 
his  office,  and  that  complaints  against  any  valuation  or  as- 
sessment, except  the  valuations  fixed  and  assess- 
ments made  by  the  tax  commission  of  Ohio,  will  be  heard 
by  the  county  board  of  revision,  stating  in  the  notice  the 
time  and  place  of  the  meeting  of  such  board.  Such  ad- 
vertisements shall  be  inserted  in  a  conspicuous  place  in 
each  such  newspaper  and  be  published  daily  for  ten  days 
unless  there  be  no  daily  newspaper  published  in  and  of 
general  circulation  throughout  such  county,  in  which 
event  such  advertisement  shall  be  so  published  once  each 
week  for  two  weeks.  The  county  auditor,  shall  upon  re- 
quest, furnish  to  any  person  a  certificate  setting  forth  the 
assessment  and  valuation  of  any  tract,  lot  or  pared  of  real 


TAX    LAWS   OF   OHIO. 


67 


estate  or  any  specific  personal  property,  and  mail  tin- 
same,  when  requested  to  do  so,  upon  receipt  of  sufficient 
postage. 

SEC.  5609.  Complaint  against  any  valuation  or  as-  when  com- 
sessment  made  within  a  current  year,  may  be  filed  on  or  J5eai£|e1dmay 
before  the  time  limited  for  payment  of  taxes  for  the  first  who  may 
half  year.  Any  taxpayer  may  file  such  complaint  as  to 
the  valuation  or  assessment  of  his  own  or  another's  prop- 
erty, and  the  county  commissioners,  the  prosecuting  attor- 
ney ,  county  treasurer,  or  any  board  of  township  trustees, 
any  board  of  education,  mayor  or  council  of  any  mu- 
nicipal corporation,  in  the  county  shall  have  the  right  to 
file  such  complaint.  The  county  auditor  shall  lay  before 
the  county  board  of  revision  all  complaints  filed  with  him. 
The  determination  of  any  such  complaint  shall  relate  back 
to  the  date  of  such  valuation  or  assessment,  and  liability 
for  taxes,  and  for  any  penalty  for  non-payment  thereof 
within  the  time  required  by  law,  shall  be  based  upon  the 
valuation  or  assessment  as  finally  determined.  Each 
complaint  shall  state  the  amount  of  over-valuation,  or  un- 
der-valuation,  or  illegal  valuation,  complained  of ;  and  the 
treasurer  may  accept  any  amount  tendered  as  taxes  upon 
property  concerning  which  a  complaint  is  then  pending, 
and  if  such  tender  is  not  accepted  no  penalty  shall  be  as- 
sessed because  of  the  non-payment  thereof.  The  accept- 
ance of  such  tender,  however,  shall  be  without  prejudice 
to  the  claim  for  taxes  upon  the  balance  of  the  valuation  or 
assessment.  A  like  tender  may  be  made,  with  like  effect, 
in  case  of  the  pendency  of  any  proceeding  in  court  based 
,upon  an  alleged  excessive  or  illegal  valuation. 

SEC.  5610.  An  appeal  from  the  decision  of  a  county  Appeal  from 
board  of  revision  may  be  taken  to  the  tax  commission  of  the  decision 
Ohio,  within  thirty  days  after  the  decision  of  such  board,  howhtakenar  : 
by  the  county  auditor  or  any  complain,  or  any  person  the 
valuation  of  whose  property  is  increased  by  the  county 
board  of  revision.  Such  appeal  shall  be  taken  by  written 
notice  to  that  effect,  filed  with  the  tax  commission,  and 
with  the  county  auditor.  Upon  receipt  of  notice  of  ap- 
peal, the  county  auditor  shall  notify  all  parties  interested, 
in  the  manner  provided  herein,  and  shall  file  proof  of  such 
notice  with  the  tax  commission  of  Ohio.  Such  appeal 
shall  be  heard  in  the  county  where  the  property  is  listed 
for  taxation,  and  the  state  tax  commission  shall  cause  one 
or  more  of  its  examiners  to  be  sent  to  such  county,  to 
conduct  such  hearing,  which  shall  be  held  not  more  than 
thirty  days  from  the  notice  of  such  appeal.  Such  exami- 
ners shall  report  their  findings  thereon  to  the  state  tax  com- 
mission for  its  affirmation  or  rejection. 

SEC.   5611.     The  tax   commission   of  Ohio  may  hear    same;  how 
the  appeal  on  the  record,  minutes  and  evidence  thus  sub-    heard- 
mitted  or  may  in  its  discretion  make  other  investigations 


LllC     dp 

mitted 


68  TAX    LAWS    OF   OHIO. 

with  respect  to  the  complaint.     The  commisison  shall  as- 
certain  and    determine   the   true   value   in   money   of   the 


property  complained  of  and  certify  its  action  to  the  county 
auditor,  who  shall  correct  the  tax  list  and  duplicate  in  the 
manner  provided  by  law  for  making  corrections  thereon. 


TABLE  SHOWING  SECTIONS  IN  NUMERICAL  ORDER,  BY 

PAGES. 


Sections. 

Pages.   Sections. 

Pages. 

Sections. 

Pages.   Sections. 

Pages. 

174 

21 

5364 

35 

5399 

49      5601 

65 

192 

40 

5365 

35 

5400 

50      5602 

65 

2583 

26      5366 

36 

5401 

50      5603 

65 

2588 

60      5366-1 

37 

5402 

51      5604 

65 

2591 

61      5367 

37 

5403 

51      5605 

65 

2593 

49      5368 

37 

5403-1 

51      5606 

66 

3349 

21      5369 

38 

5404 

54      5607 

62 

3350 

22      5370 

38 

5405 

54      5608 

62 

3351 

23      5371 

39 

.  5406 

54      5609 

67 

3352 

23      5371-1 

39 

5407 

55      5610 

67 

3353 

24      5371-2 

39 

5408 

55 

5611 

67 

3353-1 

24      5371-3 

39 

5409 

55 

5612 

27 

3354 

24      5371-4 

39 

5410 

55 

5613 

27 

3355 

24      5371-5 

39 

,5411 

56 

5614 

28 

3356 

24      5372 

40 

5412 

56 

5615 

28 

3357 

25      5372-1 

40 

5413 

56 

5616 

17 

3358 

26      5372-2 

41 

5414 

56 

5622 

28 

3359 

26      5372-3 

41 

5548 

57 

5623 

17 

3364 

26      5372-4 

41 

5548-1 

58 

5624 

17 

5320 

30      5373 

41 

5554 

59 

5624-1 

18 

5321 

30      5374 

42 

5555 

59 

5624-2 

18 

5322 

30      5374-1 

42 

5556 

59 

5624-3 

18 

5323 

30      5375-1 

42 

5560 

59 

5624-4 

18 

5324 

30      5375-3 

43 

5561 

60 

5624-5 

19 

5325 

30 

5375-4 

43 

5564  • 

60 

5624-7 

19 

5326 

31 

5376 

44 

5568 

60 

5624-8 

19 

5327 

31 

5377 

44 

5570 

60 

5624-9 

19 

5328 

32 

5378 

44 

5571 

61 

5624-10 

19 

5329 

32 

5379 

44 

5573 

61 

5624-11 

20 

5330 

32     5380 

45 

5576 

61 

5624-12 

20 

5349 

32     5381 

45 

5577 

61 

5624-13 

28 

5350 

33 

5382 

45 

5579 

17 

5624-14 

29 

5351 

33     5383 

45 

5580 

62 

5624-15 

29 

5352 

33     5384 

46 

5585 

62 

5897 

52 

5353 

33     5385 

46 

5586 

27 

5898 

52 

5351-1 

33     5386 

46 

5587 

63 

5899 

52 

5354 

33     5387 

46 

5589 

63 

5902 

52 

5355 

33 

5388 

47 

5591 

27 

6081 

53 

5356 

34     5389 

47 

5592 

63 

6082 

53 

5357 

34     5390 

47 

5594 

63 

6083 

53 

5358 

34 

5391 

47 

5595 

63 

12924-6 

20 

5359 

34 

5392 

48 

5596 

64 

12924-7 

20 

6360 

34 

5393 

48 

5597 

64 

12924-8 

20 

5361 

34 

5395 

48 

5598 

64 

12924-9 

21 

5262 

34 

5397 

49 

5599 

64 

12924-10 

21 

5363 

35 

5398 

49 

5600 

27 

69 


INDEX. 

Abstract  of  Personal  Property —  PAGE 

When  to  be  made 27 

Abstract  of  Real  Property  — 

When  to  be  made 27 

Additions  and  Subdivisions,  New  — 

Assessment  of    60 

Additions  to  Tax  List  — 

How  valued   47 

Appeals  — 

Duties  of  county  auditor 67 

When  and  by  whom  same  may  be  taken 67 

When  and  where  to  be  heard  by  Tax  Commission 67 

Assessment  Districts  — 

How  created  22 

Assessment  of  Real  Estate  — 
See  also  County  Auditor. 

Assessment  of  Real  Estate  — 

Annual  list  of  changes  in  value,  publication  of 62 

Auditor  m,ay  examine  buildings 60 

County  auditor  shall  be  assessor  thereof 57 

County  auditor  shall  submit  findings  as  to  valuations  to  county  commis- 
sioners      57 

Deduction  for  roads  and  canals 60 

New  additions    60 

guadrennial  list  of  real  estate,  publication  of 62 

ule  for  determining  the  value  of  land 59 

Upon  petition  f 57 

Value  to  be  determined  by  county  auditor,  how 59 

When  pairt  thereof  may  be  assessed  by  county  auditor 58 

Assessors  — 

Annual    meeting   of 37 

Bond  of   23 

Compensation    26 

Election,  term  and  qualifications  of 21 

List  of  property  owners  to  be  returned  to  county  auditors 48 

Oath  of  23 

Removal  of  24 

Shall  administer  oaths .' 24 

Shall  list  and  value  property 24 

Vacancies,  how  filled 24 

Time  for  completion  of  work,  how  fixed 26 

Voluntary  returns,  duty  as  to 37 

Assistant  Assessors  — 

Appointment  of   22 

Bond  of   23 

Compensation    21 

May  administer  oath 27 

Oath  of 23 

Removal  of   24 

Attorney  General  — 

Rules  prescribed  in  conformity  with  opinion  of,  are  binding 17 

Banks  — 

Bank  and  banker,  defined 55 

Failure  to  make  return 56 

List  of  depositors  may  not  be  demanded 29 

Penalty  for  making  false  return 56 

Return  of,  shall  contain  list  of  stockholders 55 

70 


INDEX.  /  I 

PAGE 

Return  of,  when  to  be  made 56 

Shares  to  be  listed 55 

Value  of  shares  to  be  fixed  by  county  auditor 50 

Board  of  Revision  — 

Action  of  to  be  certified  to  county  auditors 65 

Appointment  of  experts  and  clerks 63 

Compensation  of  experts  and  clerks  shall  be  fixed  by  County  Commis- 
sioners      63 

Employes  and  compensation  thereof 62 

Expenses  of    62 

May  call  witnesses 64 

May  investigate  all  assessments  for  current  year 64 

Minutes  shall  be  kept 65 

Notice  of  completion  of  equalization,  how  given 66 

Office  equipment  and  supplies 63 

Office  hours  63 

Omissions   and   under   valuations   shall  be   investigated   and   reported   to 

county  auditors 65 

Organization  and  meetings 63 

Powers  as  to  real  estate 66 

Power  to  examine  and  revise  all  returns  for  current  year 65 

Quorum 63 

Shall  give  notice  of  increase 64 

Shall  hear  complaints  of  current  year  and  complaints  pending  from  pre- 
ceding years    64 

Shall  not  make  decrease  except  upon  written  application 65 

Term  of  service  of  employes - 63 

Who  shall  constitute 62 

Bonds,  Official  — 

Assessor   and  assistant  assessor 23 

Buildings  — 

Auditor  may  examine 60 

Auditor  shall  correct  mistake  in  value  of 61 

Building  and  Loan  Companies  — 

Lists  of  depositors  may  not  be  demanded 29 

Canals  — 

Value  of  to  be  deducted  from  lands 60 

Cigarette  — 

Compensation   of   informer 52 

Dealers  in,  return  of  by  assessors 52 

Liquor  tax  laws  to  apply 52 

Penalty  for  failure  to  make  return 52 

Civil  Service  — 

Certain  employes  exempt  from 27 

Clerk  of  Court  — 

Annual  statement  to  county  auditor 41 

Complaints  — 

Effect  of  tender  of  taxes 67 

May  be  made  direct  to  Tax  Commission,  when 19-20 

When  and  by  whom  same  may  be  filled 67 

Conferences  of  Assessment  Officers 18 

Consignee  — 

When  liable  as  a  merchant 45 

Conversion  of  Taxable  Property  Into  Exempt  Property 43 

Correction  of  Errors  — 

County  auditor  shall  correct  errors  in  real  estate  duplicate 60-61 

County  auditor  shall  correct  mistake  in  value  of  building 61 

County  auditor  shall  add  omitted  real  estate 61 

Limited  to  1910  and  succeeding  years 51 

Correction  of  Return  — 

Action  of  auditor  upon  false  return  or  evasion  of  return 49 

False   statement  —  cost  and   expenses 51 

False  statement  —  duty  of  county  auditor 50 

Limitation  of  the  power  of  county  auditor. 49 

Of  person  who  was  absent  or  sick 49 

Omitted  land?,  addition  of  bv  county  auditors 49 


/2  INDEX. 

Corporations  —  PAGE 

Property  of.  to  be  valued  by  county  auditors 54 

Return  of,  blanks  to  be  furnished  by  county  auditors 54 

Returns  to  be  made  to  the  county  auditors 54 

County  Auditor  — 

See  also  assessment  of  real  estate. 

County  Auditor  — 

Assessor  of   real  estate 57 

Deduction   for  destroyed  property,  shall  make 61 

Employment  of  experts  for  assessment  of  real  estate  by 58 

Expenses  of 62 

May  assess  part  of  real  estate,  when 58 

Notice  of  completion  of  work  of  Board  of  Equalization  shall  be  given  by.  66 

Plat  of  subdivision  by 59 

Returns  of  his  assessment  of  real  property  for  current  year  shall  be  laid 

before  Board  of  Revision 66 

Returns  of  personal  property  shall  be  laid  before  Board  of  Revision  by..  65 

Shall  ascertain  amount  of  mortgage  indebtedness 59 

Shall  fix  time  for  completion  of  work  of  assessor 26 

Shall  be  chief  supervising  assessing  officer 17 

Shall  submit  finding  as  to  valuations  of  commissioners 57 

Statistics,   shall  make   return  of 25 

Tax  list  and  duplicate,  when  made 26 

When  duplicate  shall  be  made  up 66 

Value  of  real  estate  to  be  determined  by 59 

Credits,  Defined  31 

Deceased  Person  — 

Property  of,  where  listed 39 

Depositors  — 

Lists  of,  may  not  be  demanded  of  banks 29 

Destroyed  Property- 
Deduction  for  , 61 

Dogs  — 

Listing   of • 44 

Duplicate  — 

When   made    26 

Equalization  — 

Additions  and  deductions  to  be  made  by  county  auditors 28 

By  Tax  Commission,  annually 27 

Exemptions  — 

Armories 33 

Certain    foreign   corporations 40 

Children's  homes    33 

County  buildings   33 

Fire  engines   33 

Friends  and  Dunkers 35 

Graveyards,   State  or  United   States  property 33 

Infirmaries    33 

Lands  held  by  memorial  associations 34 

Lands  occupied  by  prehistoric  earthworks 35 

Lands  used  as  sites  for  monuments 34 

Lodge  property   35 

Market  houses   and  halls 34 

Ohio  stocks   40 

One  hundred  dollars  to  each  individual 34 

School  houses,  churches  and  colleges 32 

Soldiers'  monuments    34 

Stocks  owned  by  county,  township,  etc 34 

Return  of  real  estate  exempt  from  taxation 60 

Waterworks    34 

Forms  — 

Tax    Commission    shall    prescribe 18 

Guardian,  Etc. — 

Listing  of  property  acquired  after  listing  day 40 


INDEX.  73 

Information —  PAGE 

Interchange  of  between  counties 29 

Intoxicating  Liquors  — 

Dealers  in,  return  of  by  assessors 53 

Penalty  for  failure  to  make  return 53 

Statement  to  be  made  in  return 53 

Investment  in  Bonds  — 

Defined    30 

Investment  in  Stocks  — 

Defined    30 

Judicial  Officers  — 

Annual  statement  of,  to  county  auditors 41 

Land  — 

Defined  30 

Lands  Under  Lease  — 

When  taxable  32 

Listing  Day  37 

Manufacturer  — 

Defined  46 

Manuf  acturer  — 

Commencing  business  after  listing  day 46 

How  property  should  be  valued 46 

Merchant  — 

Defined  45 

Merchant  — 

Commencing  business  after  listing  day 46 

Valuation  of  merchandise *45 

Mortgage  Indebtedness  — 

Amount  of,  to  be  ascertained  by  county  auditor 59 

Moneys  — 

Defined 31 

Non-Taxable  Securities  — 

Conversion  of  other  property  into,  to  evade  the  payment  of  taxes 43 

Indebtedness  incurred  in  the  purchase  of .  / 44 

Moneys,  credits  and  other  personal  property  invested  in,  listing  of 44 

Oath  — 

Assessor  to  administer 24 

Form  of  oath  to  be  made  by  assessor  to  his  return 48 

Person  claiming  to  have  no  property  must  make  oath  thereto 44 

Who  may  administer 27 

Omitted  Property  — 

Auditor  shall  add  omitted  real  estate 61 

Auditor  shall  add   omitted  personal  property 49 

Pawn  Broker  — 

Listing  by  41 

Persons  — 

Defined     30 

Personal  Property  — 

Defined  30 

Personal  Tax  — 

Defined  30 

Personal  Property  Tax  Returns  — 

Distribution   of   blanks    for 36 

Duty  of  county  auditor  as  to  voluntary  returns 36 

Each  property  owner  responsible  for  his  own 36 

How  and  in  whose  name  property  shall  be  listed 40 

Listing  by  guardian,  etc 40 

Oath  of  person  having  no  property 44 

Oath  of  person  listing 36 

Persons  moving  into  Ohio  between  April  1  and  October  1 42 

Property  in  transit 39 


74  INDEX. 

PAGE 

Residence  in  Ohio  more  than  half-year 41 

Rules  for  valuing  personal  property 47 

Separate  list  of  property  listed  on  behalf  of  another. 41 

Situs  of  property  pertaining  to  a  business 39 

Situs  of  property  of  persons  maintaining  two  or  more  dwellings 

Situs  when   owner  moves 39 

Voluntary  returns,  duty  of  assessor  as  to 37 

When  and  where  property  to  be  listed 37 

Where  personal  property  shall  be  listed 39 

Who  shall   list 38 

Wilful  refusal  to  list  or  make  oath 38 

Penalty  — 

Divulging   information    20 

Failure  of  the  assessor  to  administer  oath 24 

Failure  of  assessor  to  list  dogs 45 

Failure  to  answer  statistical  questions 21 

Failure  of  bank  officer  to  make  return  or  for  wilfully  making  a  false 

return    56 

Failure  to  make  cigarette  return 52 

Failure  to  make  liquor  tax  return 53 

Failure  of   witnesses  to  appear 51 

Neglect  of  assessor  to  return  statistics 26 

Neglect,  refusal  or  evasion  of  duty 21 

Refusal  to  return  statistics 26 

Wilful  and  fraudulent  valuations 21 

Petition  —  Assessment  of  real  estate  upon 57 

Political  Activity  Prohibited 20 

Probate  Judge  —  Annual   Statement  to  County  Auditor 41 

Property  Subj  ect  to  Taxation 32 

Prosecuting  Attorney  — 

Legal  advisor  of  county  auditor  and  Board  of  Revision 29 

.  Notice  of  wilful  violation  of  tax  law  to 28 

Public  Lands,  when  taxable 32 

Public  Records  — 

Returns  of  personal  property  open  to  public  inspection 27 

Subj  ect  to  examination  by  whom 28 

Questions  — 

Statistical 21 

Tax  return  to  contain  certain 43 

When  word  "None"  shall  be  used  in  answering 42 

Real   Property,   defined 30 

Real  Estate  —  See  assessment  of  real  estate. 

Re-Assessment  — 

Tax  Commission  may  order 18 

Expenses  of,  how  paid 19 

How  same  shall  be  made 19 

Records  —  Open  to  public  inspection 28 

Refusal  to  list  or  make  oath 38 

Duty  of  auditor  in  case  of 47 

Duty  of  assessor  in  case  of 47 

On  account  of  sickness  or  absence 48 

Residence  in  Ohio  more  than  six  months 41 

Roads  —  Value  to  be  deducted  from  lands 60 

Rules  — 

Tax  Commission  may  prescribe 17 

fax  Commission  may  institute  suit  to  enforce 18 

Statistics  — 

Assessors  to  make  returns  to  county  auditors 25 

What  statement   shall  contain 25 

County  auditor  to  make  return  to  state  board  of  agriculture 25 

Situs  of  Personal  Property  for  Taxation 37,  39 

Property  in  transit 39 

Property  of  deceased  person 39 


INDEX. 


Property  of  persons  maintaining  two  or  more  dwellings. 

Property  pertaining  to  a  business 

When  owner  moves 

Subpoena  —  How  obtained  by  county  auditor 


75 


PAGE 
.  39 

.  39 
.  39 
.  59 

19 


Taxes  —  Remission  of  by  order  of  Tax  Commission 

Tax  Commission  — 

Entitled  to  be  heard  in  court 19 

Equalization  by,  annually 27 

Decisions  shall  be  binding 17 

May  call  conferences  of  assessment  officers 18 

May  institute  proceedings  to  enforce  rules 18 

May  institute  proceedings  to  correct  negligent  administration  of  tax  laws.  19 

May  order  re-assessment 18 

May  prescribe  duties  of  assessment  officers 20 

May  remit  taxes  and  penalties 19 

Number  of  employes  of  Board  of  Revision,  to  be  fixed  by 63 

Shall  hear  applications  for  exemptions 17 

Shall   prescribe   forms . , 18 

Shall  prescribe  rules  and  regulations 17 

Shall  supervise  assessments 17 

Shall  fix  term  of  service  of  employes  of  Board  of  Revision 63 

Tax  List  —  When  made 26 

Tax  Return  Blanks  —  See  personal  property  tax  returns. 

Tax  Return  Blanks  —  Shall  contain  certain  items 44 

Shall  contain  certain  questions 43 

Transient   Trader  —  Return    of 46 


Vacancies  —  In  office  of  assessor,  how  filled 

Voluntary  Returns  —  See  personal  property  tax  return. 


24 


M144128 


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